In light of a possible announcement on tax relief for business investment at the Spring Statement on Wednesday, 23 March, ICAEW’s Tax Faculty looks at the current incentives and when they are due to expire.
Latest climate news from our Insights section
Read the latest articles on climate change from our Insights section.
Ahead of the Spring Statement, ICAEW calls for the government to speed up the transition to net zero and build greater resilience at regional levels across the UK economy.
MEPs vote in favour of a common text on the Corporate Sustainability Reporting Directive including provisions requiring companies to employ a statutory auditor to express an opinion on sustainability reporting.
The public sector will be critical to the UK reaching net zero by 2050. The Net Zero Strategy: Build Back Greener report provides an insight into the role the government should play.
Despite multiple challenges, governments are pushing forward with taxation policies to curb carbon emissions. More coordination will be needed if they are to use the tax system to help prevent the planet overheating.
New ways of working are reshaping all our lives. How can tax policy keep pace and help smooth a difficult social and cultural transition at the same time as maximising revenues?
Financial rule changes are putting asset managers and investors in the driving seat with businesses over their approach to sustainability and climate change.
Corporate responsibility plans are already in full flow but the British retailer will further integrate sustainability incentives, targets and KPIs this year.
Preparers in certain organisations now need to consider climate-related impacts within their reporting. More requirements will come into force in the future.