In this episode, we discuss how the Trump administration’s tariffs will hamper the government’s growth plans, the progress made towards Making Tax Digital on its tenth birthday, and how changes to FRS 102 and 105 will affect the nation’s small businesses. Philippa Lamb is joined in the studio by Iain Wright, Chief Policy and Communications Officer; Caroline Miskin, Senior Technical Manager, Digital Taxation; and Sally Baker, Head of Corporate Reporting Strategy. Time codes00:41 Trump administration tariffs14:07 Making Tax Digital at 1020:48 Changes to FRS 102 and 105 LinksICAEW Insights: https://www.icaew.com/insightsICAEW events: https://events.icaew.com ICAEW: Making Tax Digital: https://www.icaew.com/technical/tax/making-tax-digitalICAEW: Periodic review of UK GAAP: https://www.icaew.com/technical/corporate-reporting/uk-gaap/periodic-review-of-uk-gaap ICAEW Corporate Reporting Conference (9 June 2025): https://www.icaew.com/learning-and-development/events/corporate-reporting-conference HostPhilippa Lamb GuestsIain Wright, Chief Policy and Communications Officer, ICAEWCaroline Miskin, Senior Technical Manager, Digital Taxation, ICAEWSally Baker, Head of Corporate Reporting Strategy, ICAEWProducerNatalie Chisholm Episode first published: 8 April 2025Podcast recorded: 3 April 2025

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