Below we publish various tax submissions made by ICAS in 2026. These are saved as PDF files. If you need this information in a different format, please email: tax@icas.com.
ICAS response: Pre-budget scrutiny 2027-28: the affordability and sustainability of Scotland’s tax and spending plans (18 August 2026)
Read nowPDF (317 KB)
ICAS response: Introducing a criminal offence for making reckless untrue statements or declarations in direct tax (14 August 2026)
Read nowPDF (236 KB)
ICAS response: Requiring payment of VAT and PAYE – Direct Debit (14 August 2026)
Read nowPDF (331 KB)
ICAS response: Timely Payments in Income Tax Self Assessment (ITSA) (4 August 2026)
Read nowPDF (300 KB)
ICAS response: Modernising Revenue Scotland's tax administration framework (22 June 2026)
Read nowPDF (131 KB)
ICAS response: Reporting company payments to participators (10 June 2026)
Read nowPDF (269 KB)
ICAS response: Business Systems Integration (4 June 2026)
Read nowPDF (229 KB)
ICAS response: Opportunities to extend Uncertain Tax Treatment (3 June 2026)
Read nowPDF (286 KB)
ICAS response: Modernising and standardising company tax returns (2 June 2026)
Read nowPDF (236 KB)