Just this week, Euronext launched its first integrated marketplace for European exchange -traded funds (ETFs), a development that enhances liquidity and transparency across the continent and has potential benefits for Dublin. At the same time, the current ETF “deemed disposal” Irish tax rules continue to act as a barrier for both investors and fund promoters. With Budget 2026 around the corner, there is an opportunity to consider reforms that would better align Ireland with international peers, broaden retail investor participation, and reinforce Ireland’s position as a leading hub for ETF activity. In our response to the Ireland for Finance 2026–2030 consultation, Chartered Accountants Ireland highlighted the importance of strengthening Euronext Dublin and modernising the tax treatment of exchange-traded funds (ETFs) as part of Ireland’s next financial services strategy. Ireland is already a global leader in ETFs, but further action is needed to ensure long-term competitiveness. Revitalising Euronext Dublin Ireland’s domestic exchange is a vital piece of infrastructure. A deeper, more liquid stock exchange not only helps indigenous firms raise equity but also positions Ireland as more than just a fund servicing centre. Reviving Euronext Dublin is key to building credibility as a hub for capital markets activity. A European Opportunity Euronext has recently launched its first integrated marketplace for European ETFs, designed to boost liquidity, transparency and efficiency across multiple exchanges. With Ireland’s established expertise in ETF servicing and regulation, Dublin is well placed to take advantage of this development and attract new flows of capital. Tackling the Tax Barrier The current “deemed disposal” rule; taxing ETF investors every eight years, even if they do not sell, creates a barrier for both domestic investors and international promoters. Reforming this rule would make Ireland more competitive internationally and encourage wider retail participation in capital markets. Budget 2026 as a Turning Point Budget 2026 provides an opportunity to modernise ETF taxation and align Ireland with peer jurisdictions. Coupled with the momentum from Euronext’s new ETF marketplace, such reform could strengthen Ireland’s position as a leading location for ETF activity and deliver long-term benefits for the wider economy. For more information read our full submission to the Department of Finance on Ireland for Finance 2026–2030  here.

In this week’s Sustainability/ESG Bulletin, read about the increase in environmental tax collected in 2024, SEAI's announcement of new funding opportunities for fleet electrification, and the Department for Transport’s newly released Statement of Strategy 2025-2028. Also featured are calls from the EPA for stronger action to protect clean air in Ireland,  updates on consultations in Northern Ireland, as well as the usual articles, resources and upcoming events.   IRELAND Environment taxes increased by 11 percent in 2024 to €5.5 billion In 2024, €5.5 billion was collected in environment-related taxes in Ireland, making up 4.3 percent of total taxes in 2024.  This is according to figures published by the Central Statistics Office, which noted an increase of 11 percent on 2023 and the highest amount collected between 2015 and 2024. Most environment taxes were taxes on energy products, such as heating and transport fuels. Energy taxes accounted for 63.5 percent of all environment taxes, or €3.5 billion, in 2024. Transport taxes (including motor tax and vehicle registration tax) accounted for 36 percent of all environment-related taxes in 2024. Pollution and resource taxes, such as the plastic bag levy, made up 0.5 percent of environment-related taxes in 2024. Electric vehicles for business The Sustainable Energy Authority of Ireland (SEAI) has announced it is offering up to €8,000 to companies looking to electrify some or all their existing fleet. The assessment includes a review of a business’ current fleet, recommendations on which routes/vehicles to electrify and the charging infrastructure required to support the business’ plan. Capital funding required to deliver Ireland’s offshore renewable energy infrastructure Capital funding and other funding mechanisms are required to deliver offshore renewable wind energy port infrastructure in Ireland. This was among the findings of research conducted by academics based in Dublin City University (DCU) under the Next Generation Energy Systems (NexSys). The paper identified limited port capacity as a key constraint for Ireland’s planned rollout of critical offshore renewable wind energy (ORE) projects. Department of Transport publishes new Statement of Strategy 2025–2028 The Department of Transport has published its new Statement of Strategy for 2025–2028, setting out six high-level goals. This include Connectivity, Effective Policy and Regulation, Sustainability: Economy, Environment and Society, Transport Access, Safety and Security, Organisational Excellence and Innovation. The Department’s Implementation Plan 2025-2028 has also been published, detailing the strategic objectives and actions which will be implemented and how they will be monitored. EPA calls for more to be done to protect clean air in Ireland The Environmental Protection Agency (EPA) has published its report, Air Quality in Ireland 2024, which is based on data from Ireland’s extensive air monitoring network of 115 stations. It reveals that while Ireland currently meets EU air quality standards, we are projected to fall short of the stricter air quality standards set for 2030 under the new Ambient Air Quality Directive. According to a ESRI report in June 27, 2025, the healthcare costs of poor air quality in Ireland, air pollution imposes a significant economic burden, in terms of healthcare costs, lost productivity, impact on agricultural crops and damage to buildings and infrastructure. The ESRI report notes that the Organisation for Economic Co-operation and Development (OECD) estimate that the total welfare losses from ambient air pollution (PM2.5 and ground-level ozone) in the EU-27 in 2017 amounted to €601bn, or approximately 4.9 per cent of gross domestic product (GDP).   Northern Ireland Public consultations launched on non-domestic renewable heat and on low carbon hydrogen The Department for the Economy has launched a public consultation to shape the final arrangements of the closure of the Non-Domestic Renewable Heat Incentive (RHI) scheme. This scheme launched in 2012 to provide financial incentives to businesses and public sector organizations to switch from conventional heating to renewable sources like biomass boilers or heat pumps. Closure arrangements include a payment mechanism based on annual payments, with uplifted tariffs, delivering a solution that is fair to participants and taxpayers alike. This consultation will run until Monday 24, November 2025.  Separately, a public consultation has launched on the policy for low carbon hydrogen,  a key commitment of the 2025 Energy Strategy Action Plan. The consultation seeks views on a sustainable, regional approach for the production, storage, transport, and use of hydrogen in Northern Ireland.     Northern Ireland first Draft Climate Action Plan DAERA Minister Andrew Muir is encouraging people to have their say on Northern Ireland’s first draft Climate Action Plan, before the 16-week public conclusion closes on 8 October. The draft action plan, a legal requirement of the Climate Change Act, that was passed by the NI Assembly in 2022, sets out the path Northern Ireland will take to reduce greenhouse gas emissions to net zero by 2050.   EUROPE A survey by the European Agency for Safety and Health at Work (EU-OSHA) has revealed that one-third of EU workers are exposed to climate change-related risks ─ such as extreme heat, extreme weather events or poor air quality.  The factsheet for Ireland focuses on responses related to the implications of climate change for OSH — including exposure to climate change-related risks at work, associated health impacts and the availability of preventive measures in the workplace.   Resources from Chartered Accountants Ireland Sustainability-focused specialist qualifications Chartered Accountants Ireland has launched its Autumn/Winter professional development programme offering, which includes the Certificate in Sustainability Strategy, Risk and Reporting (Starting 7 October).   Resources Accountancy Europe has published a paper to support the ongoing discussions on both the European Commission Omnibus proposals for the Corporate Sustainability Reporting Directive (CSRD) of 26 February 2025 and EFRAG’s consultation on the draft amended ESRS. The paper, titled Sustainability statements based on ESRS: “compliance” or “fair presentation”? outlines the issues at stake, the differences between the two frameworks, and explores what it means for sustainability reporting and sustainability assurance. Continued strength of sustainability and ESG PwC has published its inaugural Global Sustainability Reporting Survey, revealing that  most companies reporting under the CSRD and ISSB say pressure to provide sustainability data and insights has increased, despite regulator rollback. The survey was based on responses from 496 companies that have reported, or plan to do so in the future, under the CSRD or ISSB frameworks. Approx 40 percent of survey respondents planning to report under the CSRD in the future say they will postpone statutory reporting by two years, in line with the EU’s ‘stop the clock’ directive. An equal number intend to report on the original timeline, even if not legally required to do so, whether under the CSRD or an alternative framework like the ISSB or the Global Reporting Initiative. Stakeholder pressure is given as part of the reason for the resolve to report, along with companies using this information to inform business decisions.  Separately, a recent Morningstar survey of over 500 pension funds, insurers, CIOs, and family offices found that ESG integration into investment decision-making remains robust, with asset owners put climate transition readiness (56%), energy management (48%), and physical climate risks (42%) at the top of their list of most material environmental factors.   Articles Plans for dealing with future extreme weather events not yet finalised (Irish Times – Subscriber) Investors should back renewables amid AI driven energy surge, says Amundi head (Business Post – Subscriber) Areas on Dublin’s northside among most at-risk from ‘extreme coastal events’ – New analysis raises likelihood that thousands of properties will become uninsurable (Irish Times) Five UNGA80 takeaways every business leader needs to know (UN Global Compact) Self-charging: Using solar panels to provide your car’s charge (Irish Times)   Podcast The Guardian -  Today in Focus Here comes the Sun! The Solar Energy Revolution  (29mins)   Events Dublin Chamber, Sustainability Academy Workshops This autumn, for the first time, all Sustainability Academy workshops will take place in person at Dublin Chamber, 7 Clare Street, Dublin 2. Dublin Chamber is offering a special rate of €420 for those who register for the full series of five workshops (normally €495). This includes a free one-hour tailored advisory consultation with a sustainability expert from Goodbody Clearstream. Whether you're new to sustainability or looking to build on existing knowledge, this series provides a structured way to learn what matters and apply it in your role. Venue: Dublin Chamber, 7 Clare Street, Dublin 2 Environmental Strategy Bootcamp – Carbon Footprint & Decarbonisation, Wednesday 8 October, 9am -1pm Strategic Sustainability Leadership, Wednesday 5 November, 9am -1pm Sustainable Business Practices – Strengthening Customer Connections, Wednesday 26 November, Time: 9am -1pm Internal Sustainability Integration – Building a Sustainable Workplace Culture, Thursday 4 December, Time: 9am -1pm EFRAG, The VSME Standard in Action: From the European Commission’s Recommendation to Digital Solutions EFRAG is running a hybrid VSME Outreach Event on 6 October 2025 at which the European Commission will present on its Recommendation, with reactions from policymakers, banks and SMEs. Attendees will discover the EFRAG VSME Ecosystem and digital tools and learn from practical SME experiences and case studies. Virtual and in person, 6 October 2025, 10am-1pm CET IBEC, Preparing for the EU Plastic Pellet Regulation This webinar is essential for all companies using plastic pellets as a raw material. The EU’s new Plastic Pellet Regulation requires businesses to prevent pellet loss into the environment, while also measuring and reporting any losses. Join us to learn what these new rules mean for your company, the steps you need to take to stay compliant, and how to prepare effectively for implementation. Online - 9 October 11:00 - 12:00 French Embassy, DCU Institute for Climate and Society,  The legacy of the Paris Agreement A discussion on the legacy of the Paris Climate Change Agreement, which was signed 10 years ago. Speakers include Benoît Faraco, France's climate ambassador, and Eamon Ryan, former Minister for Environment, Climate and Communications. The event is free and open to the public. Places are limited, so please register. In person, October 8, 16:00-18:00, Europe House, Chatham Street, Dublin 2. Diversity Mark, Diversity Mark Annual Summit 2025 This event will explore how diversity and inclusion can drive sustainable business growth, gathering over 300 business leaders, executives, and inclusion advocates for a full-day programme featuring keynote speakers and breakout sessions. It aims to equip attendees with practical strategies to create more inclusive workplaces and foster meaningful change across sectors. In person, 8 October 2025, Titanic Belfast Accountancy Europe, Is the public sector sustainable? Find out about the latest developments to promote sustainability reporting alongside financial reporting in the public sector, the specific challenges facing the public sector, what can be learnt from experience in the private sector. Virtual, 8 October 2025, 14:30–16:00 CEST Chartered Accountants Ireland, Public Sector Conference  The public sector conference will focus on key issues impacting finance and non-finance professionals working in public service and related organisations. This includes civil and public servants, as well as those working in public bodies and not-for-profit organisations. Wednesday 15 October | 9:30am–1:30pm Online | 4 hours CPD FTI Consulting, Women in Sustainability FTI Consulting is hosting its next women inhttps://www.linkedin.com/search/results/all/?keywords= percent23sustainability&origin=HASH_TAG_FROM_FEED sustainability networking event on 16 October. It's an evening get together for women in the sustainability space to connect and share insights. In person, 16 October, The Shelbourne Hotel An Taisce, Climate Action Week, 13 – 19 October 2025 Climate Action Week is Ireland’s largest pop-up climate festival and has been coordinated by An Taisce since 2017. On behalf of the Department of Climate, Energy and Environment the 9th festival will bring nationwide spaces that champion local planet protectors and welcome solution seekers to events that tackle the climate crisis in exciting and empowering ways. International Society of Sustainability Professionals Webinar: AI in Action: Practical Tools for Corporate Sustainability Impact Artificial Intelligence is rapidly transforming how organizations collect data, measure impact, and drive sustainability performance—but it can be difficult to separate the hype from the real-world applications. In this session, we’ll explore how corporate sustainability professionals can leverage AI to work smarter, not harder. Virtual, Wednesday, October 22, 2025, 11:00 AM - 12:00 PM (EDT) NESC, NESC Energy Conference 2025: Energising the Transition This conference follows the publication of NESC’s reports Ireland’s Future Power System and Economic Resilience, International Trade Dependencies and the Energy Transition, and Connecting People to the Energy Transition, as well as the forthcoming Energy Transition: A Systems Perspective. The in-person event builds on this extensive body of work and incorporates inputs from national and international experts to provide stimulating discussions of how Ireland can make the necessary transition for the good of all people and sectors. In person, Radisson Blu Royal Hotel, Dublin 2, 22 October, 8.30-15.45 Ibec Networks Autumn Seminar Series, Session 4: The culture of sustainability innovation The final webinar in a four-part series Autumn Seminar Series ‘The culture equation’ looks at what supports are available to assist on a journey to becoming a more sustainable business. In the supporting case study from O'Brien's Fine Foods the webinar will discuss what drives a sustainability focused culture in an organisation. Virtual, Thursday 13 November, 11.00-11.50am   Sustainability Centre You can find information, guidance and supports to understand sustainability and meet the challenges it presents in our online Sustainability Centre.  

On 1 October, the Ulster Society hosted an update on FRS 102 with Professor Robert Kirk. This event concentrated largely on the three major changes that have been introduced in the March 2024 major update to FRS 102. This webinar provided a brief insight into the major developments made to the standard. In particular it concentrated on the following topics: 1.    The death of the operating lease for lessees 2.    The introduction of the 5 step model for reporting revenue  3.    The major amendments to the basic principles in Section 2 of the standard 4.    A brief discussion of the other changes being implemented in FRS 102 5.    The likely changes being proposed in FRED 87 on the presentation of the performance statements A recording of this webinar is available to view, for free and on demand, HERE A copy of Professor Kirk's slides are available to view HERE  

Action plan for a Newly Qualified ACA in (Nov) 2025 - (3 Year Training Contract complete) If you completed a Masters Degree and as a result only need to do a 3 year training contract (as opposed to the 3.5 years) you may be looking to interview in the market before the end of this year! As such, you will need do start considering your career path and the direction you want to take. There are a number of actions that will help you when making important decisions.  Below is a list you can tick off as complete over the weeks ahead :  Action list and Key considerations as a newly qualified ACA : Build a top class CV – Template and guide here   Start a Career Plan file – Webinar here   Watch some career webinars here and articles here    Start market mapping and select your top ten preferred/potential employers – If you need advice on market mapping your Careers Team in the Institute. Follow these companies on LinkedIn and you could even reach out to other Chartered Accountants working there via LinkedIn.  Get your LinkedIn profile up to speed – Document guide available from dave.riordan@charteredaccountants.ie  Treat this as the appendix to your CV – Professional Photo and good bulleted detail.   Set up alerts on jobs boards for a variety of different roles and titles and filter into a folder for review.  Connect with a few trusted recruiters to understand the career curve of an ACA – The Career Pathway Hub here will also be a useful resource.  Explore the full spectrum of career paths that you can take post qualification  Consider whether a contract might be a good option at this particular crossroads  Connect with a few mentors and get their advice formally.  Explore the option of a stint abroad to add real-world experience to my CV  Initiate a networking mentality and start speaking to your peer group about what they are doing with their careers in the years ahead.  Examine the LinkedIn profiles of peers several years ahead of you to see what paths they have taken as they moved out of their training contract.   Establish an elevator pitch about where you want your career to go.  Based on your recent annual reviews in work write an honest SWOT analysis of your personal brand and current profile.   Start building an Interview narrative – What are your key selling points / key stories and value-add examples? Have you asked the Institute Careers Team or a recruiter for a prep session? Interview Do’s and Don'ts document here :   Consider who your referees going to be and will they sing my praises. Give them advance notice.   If October or November 2025 is when you will be leaving your training contract then start the key actions now per the above list and don’t put off contacting your Careers Team.  Get ahead of the curve.   Dave Riordan (FCA)   Recruitment Specialist & Career Coach | Careers Team Chartered Accountants Ireland.   Dave.riordan@charteredaccountants.ie  

When it comes to our events we don't like to pick favourites, but we must admit the Leinster Society Annual Christmas Lunch is up there at the top! So we are delighted to announce its return this December. When: Friday 5 December from 12.00pm Where: The Dublin Royal Convention Centre Price: €135 per person Join us, Santa, and a very special guest MC who we will reveal in the coming weeks as we kick off the festive season while raising money for charity, with a fantastic raffle, a delicious lunch and lot's of fun. Tickets are on sale now at €135 per person or €1,350 for a table of ten. A limited number of larger tables can be accommodated, get in touch to enquire. To book your tickets email us at LeinsterSociety@charteredaccountants.ie. This event is kindly sponsored by our friends in cpl. Due to limited seating at this event please note our Cancellation Policy: •    Cancellations may be made up to 2 weeks in advance and will not incur any fee. •    No shows, or those cancelling within this 2 week period of the event, will be charged in full. Regional Christmas Dinners Meath Christmas Dinner We are delighted to be expanding our regional Christmas dinners this year, with a trip to Navan, Co. Meath. Join us, and fellow local members, for an evening of good food and great company in fabulous venue; Bellinter House. When: Thursday 20 November Where: Bellinter House Price: €50pp Time: 7pm 'til late  Kilkenny Christmas Dinner When: Wednesday 26 November Where: Zuni Restaurant  Price: €55pp Time: 7pm 'til late Wexford Christmas Dinner When: Thursday 27 November Where: Kelly's Resort & Spa Hotel, Rosslare Price: €80pp Time: 7pm 'til late  To book any of these regional dinners please email  Leinstersociety@charteredaccountants.ie with the name of the location.

In Irish news, the Ministers for Finance and for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation met with the Oireachtas Committee on Budgetary Oversight in advance of Budget 2026, and the ESRI has published its Autumn Economic Commentary. In UK news, the Institute advises the NI Affairs Committee that now is the appropriate time to pursue a lower more competitive rate of corporation tax in Northern Ireland, and today is your final opportunity to respond to the Institute’s survey on Making Tax Digital for Income Tax. In International news, the European Commission has published its implementation strategy for the VAT in the Digital Age package. Ireland 1. Read about the Ministers address to the Budgetary Oversight Committee ahead of Budget 2026. 2. Review the Autumn Economic Commentary recently published by the ESRI. UK 3. The Institute has advised the NI Affairs Committee that the time has now come to pursue a lower and more competitive rate of corporation tax in Northern Ireland. 4. Take our short survey on Making Tax Digital for Income Tax which closes today. International 5. Read about the European Commission’s implementation strategy for the VAT in the Digital age (ViDA) package. Keep up to date with all the latest Irish, UK, and international tax developments through Chartered Accountants Ireland’s Tax Newsletter. Subscribe to the Tax News by updating your preferences in MyAccount. You can also read this week’s Cross-border trading corner here.      

Our Thriving Stories series dives into the real-life experiences of members in our profession and what they do to prioritise their wellbeing. In this edition, we hear from Joseph Grant, Financial Accountant External Reporting and Compliance, Primark and past Chair of the ACA Professionals.  What role does physical activity play in your daily routine, and how do you stay motivated to maintain it? Physical activity plays a big part in my daily routine. I attend circuits classes 2 or 3 times a week, I find that classes work well for me as it's a short time commitment and at a set time so I can plan my week around it. Attending classes is a great way to also meet people so there is a social element to it and would recommend it to anyone. I am very lucky that my job also has exercise classes, I attend these on most of my in office days. For me, the fact that the classes are planned for you and at set times helps keep me motivated as I have the time in my diary and just need to show up.   How do you approach nutrition, and what are some of your favourite healthy meals or snacks? I regularly meal prep for the week as working in the office then coming home to cook every night can feel like a chore. The slow cooker is great for meal prep and really takes a lot of the effort out of cooking. My favourite meal in the slow cooker would be a chicken curry, TikTok is great for finding recipes! I have incorporated lots of small changes to my nutrition over the past 12 months, cut out milk from my coffee, sticking to sugar free drinks or dilute. For me small changes overtime have worked well and allow me to be consistent.   How do you maintain a healthy work-life balance, especially during busy times? For me breaks are very important. There are often times during the year I have to work late or work through lunch but I always ensure to take my break even if it's later as this gives you a chance to relax, and sometimes a break from the screen helps you figure out a solution. I also have a great manager who often will you give you a bit of the time back when needed so this really helps balance out those busier times.   What are some self-care practices you incorporate into your life, and how do they benefit you? I don't keep my work emails on my phone, I think its important when you finish for the evening or the weekend you take the time to unwind and put healthy boundaries between work and home life. For me, maintaining the 'to do' things I enjoy are a big part of my self care, be that going to the gym, meeting up with friends or even just taking the time to sit down and watch a movie.

3 in 4 organisations are already relying on Chartered Accountants to ensure data integrity against a backdrop of economic uncertainty, digital disruption, and eroding institutional confidence. This is according to new research which finds that Chartered Accountants rank among the world’s most trusted professions in an era of AI and misinformation.This research is the fifth iteration of the Trust Survey conducted by Edelman DXI for Chartered Accountants Worldwide (CAW), and it finds that the profession ranks third globally for trust, just behind doctors and engineers.Data accuracy and misinformation emerge as a key challenge in the current business environment and a growing concern for financial decision makers, with 3 in 4 respondents agreeing that these are key concerns for their business.  Trusted partners in times of transformation Today, finance and business leaders are increasingly turning to Chartered Accountants to help them navigate digital transformation challenges – including AI integration and the threat of misinformation – and provide strategic leadership in adapting to a fast-changing landscape. Commenting, Rosemary Keogh, CEO of Chartered Accountants Ireland said  “Since the first wave of the Trust Survey in 2018, the research has shown a strong demand for our members to act as trusted business leaders in times of uncertainty, providing guidance through global crises such as COVID-19, Brexit, economic shocks, and the cost-of-living crisis. The last time this research was conducted, 67% of business leaders reported that they turned to Chartered Accountants for their services or advice to navigate economic uncertainty and the cost-of-living crisis. Fast forward to 2025, and while the challenge has evolved, the reliance on Chartered Accountants for strategic guidance remains.  “In 2025, data accuracy and misinformation are key challenges in the business environment. 76% of respondents identify these as key concerns for their business, with Ireland and Northern Ireland recording some of the sharpest increases in concern among all the markets surveyed. We will continue to work to support our members across the island of Ireland in meeting this demand.”  Growth of Artificial Intelligence (AI) When it comes to AI, the research shows that Chartered Accountants will be key to helping navigate the challenges brought on by its adoption. While AI can process data, 83% agree that the profession provides the critical analysis for business decisions, and 74% say the profession play a crucial role in driving business AI investment.   The rise of the data guardian and ethical steward The Edelman DXI study reveals that three in four businesses now rely on Chartered Accountants to ensure data integrity: a +6-point rise since 2023. Their role is seen as fundamental to both financial stewardship and safeguarding ethical decision-making in an age of algorithmic risk. “At a time of eroding trust in institutions, Chartered Accountants are bucking the trend,” said Ainslie van Onselen, Chair of Chartered Accountants Worldwide.  “In a world shaped by AI, disinformation, and rising demand for accountability, our profession is standing tall – not just for technical excellence, but as guardians of trusted data and ethical leadership. Across CAW’s global network, member institutes are leading the way in equipping Chartered Accountants and students to meet emerging challenges and opportunities head-on. This is more than a vote of confidence – it’s a mandate for leadership,” said Ms van Onselen. “Chartered Accountants are being called to lead not only in financial stewardship, but in helping businesses navigate ethical and digital frontiers.” About the research The Trust Survey, conducted by Edelman DXI in partnership with Chartered Accountants Worldwide (CAW), has been running since 2018. The 2025 wave explores public and business trust in the accountancy profession during a period marked by global disruption and transformation. This year’s focus includes themes such as trust, AI adoption, misinformation, purpose-driven leadership, and talent. The Trust Survey offers a longitudinal view of how the Chartered Accountant designation is perceived by business leaders globally, particularly in relation to shifting expectations around technology, transparency, and ethics. The research had a sample size of 1,725 finance decision-makers (Director level and above) within businesses across 10 markets.

The European Commission has published its implementation strategy for the VAT in the Digital Age (ViDA) package, addressing new digital reporting requirements, challenges in the platform economy sector and a more streamlined single VAT registration process. The strategy outlines actions to support businesses and Member States with the practical implementation of the EU’s VAT framework updates. 

Revenue has extensively revised ‘Part 1 Interpretation’ of the Stamp Duty manual to provide more comprehensive guidance on the definitions and concepts outlined in Section 1 of the Stamp Duties Consolidation Act 1999.

The Institute recently responded to the Northern Ireland (NI) Affairs Committee call for evidence ‘Economic growth in Northern Ireland: new and emerging sectors’ which closed earlier this month. As part of the UK Government’s growth mission, the Committee is examining plans to deliver economic growth in NI. The Institute’s view is that now is the time to pursue the implementation of a lower rate of corporation tax (CT) as a means of accelerating economic growth in the region. Our full response to this call for evidence will be published in due course in the Tax Representations section of our website. The Institute’s response follows on from the launch in June of a refreshed campaign to pursue a lower rate of CT. A key part of this is the Institute’s position paper ‘Enhancing Our Competitiveness’, which sets out how Northern Ireland’s economy is at a crucial inflection point. In the increasingly competitive global race to attract foreign direct investment (FDI), NI cannot rely solely on the benefits of dual-market access to attract inward investment. The region needs to broaden its FDI proposition to be competitive; a lower rate of CT would be a vital tool in helping to achieve this.

The Institute’s short eight question survey on Making Tax Digital (MTD) for Income Tax remains open for completion and will close on Friday 3 October. With just over six months to go to commencement, we are inviting tax agents and businesses to share their views on this seismic change in UK tax administration. Take the survey now.  HMRC is also holding further in-person MTD for Income Tax events as part of its work to support agents and taxpayers with their preparations. The events will provide an opportunity to discuss technical MTD queries directly with HMRC. There will also be an opportunity  to meet software providers and find out about their products. Events are taking place as follows between now and the end of 2025: Leeds: 28 October, Edinburgh: 11 November, and Belfast: 19 November. Spaces are limited and will be allocated on a first come first served basis to agents who have not previously attended an in-person HMRC event earlier in 2025. Should you wish to attend one of the above events, email mailboxmakingtaxdigital@hmrc.gov.uk to enquire about availability.