Policy paper
Annex B: consultations announced at Autumn Budget 2017
Published 22 November 2017
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This publication is available at https://www.gov.uk/government/publications/autumn-budget-2017-overview-of-tax-legislation-and-rates-ootlar/annex-b-consultations-announced-at-autumn-budget-2017
Consultations, calls for evidence and other consultative documents announced at Autumn Budget 2017
| Title | Paragraph number in OOTLAR | Start date |
|---|---|---|
| Capital gains tax: Entrepreneurs’ Relief - relief after dilution of holdings | 2.36 | Spring 2018 |
| Corporation tax treatment of lease payments | 2.26 | 1 December 2017 |
| Corporation tax: non-UK resident companies’ UK property income and certain gains | 2.32 | Summer 2018 |
| Encouraging compliance by users of digital platforms | 2.73 | 2018 |
| Enterprise Investment Scheme fund | 2.10 | 2018 |
| Extending the scope for employees and self-employed to claim tax relief on self-funded training | 2.20 | 2018 |
| Extending time limits for offshore non-compliance | 2.67 | Spring 2018 |
| Gaming duty | 2.61 | Early 2018 |
| Hidden economy: conditionality | 2.68 | December 2017 |
| Impact of VAT and Air Passenger Duty on tourism in Northern Ireland | 2.43 | Early 2018 |
| Insolvency and phoenixism risks | 2.69 | 2018 |
| Intangible Fixed Asset regime | 2.31 | 2018 |
| Petroleum Revenue Tax treatment of retained commissioning liabilities | 2.30 | Spring 2018 |
| Profit fragmentation | 2.6 | 2018 |
| Royalties Withholding Tax | 2.7 | 1 December 2017 |
| Securing debt in insolvency: extension of security deposit legislation | 2.25 | Spring 2018 |
| Simplifying late payment sanctions | 2.70 | 1 December 2017 |
| Single-use plastics waste | 2.51 | Early 2018 |
| Taxation of trusts | 2.11 | 2018 |
| Taxing non-residents’ gains on immovable property | 2.35 | 22 November 2017 |
| VAT and vouchers | 2.42 | December 2017 |
| VAT fraud in labour provision in the construction sector | 2.40 | Spring 2018 |
| VAT: consultation on the design of the registration threshold | 2.39 | 2018 |
Update on consultations, calls for evidence and other consultative documents announced at Spring Budget 2017
| Title | Start date announced at Spring Budget 2017 | Actual or deferred start date |
|---|---|---|
| Alcohol duty rates and bands | 20 March 2017 | 20 March 2017 |
| Digital Tax Administration: sanctions for late submission and late payment | 20 March 2017 | 20 March 2017 |
| Employee business expenses | 20 March 2017 | 20 March 2017 |
| Employer-provided accommodation | 20 March 2017 | Not yet published |
| Heated tobacco | 20 March 2017 | 20 March 2017 |
| HGV Road User Levy | Spring 2017 | 22 November 2017 - see paragraph 2.54 |
| Landfill Tax: extending the scope to illegal disposals | 20 March 2017 | 20 March 2017 |
| Large Business Risk Review | Summer 2017 | 13 September 2017 |
| Non-resident companies chargeable to income tax and non-resident capital gains tax | 20 March 2017 | 20 March 2017 |
| Oil and gas: Tax for Late-Life Oil & Gas assets | 20 March 2017 | 20 March 2017 |
| Plant and machinery leasing: response to lease accounting changes | Summer 2017 | 1 December 2017 - see paragraph 2.26 |
| Red diesel | 20 March 2017 | 20 March 2017 |
| Rent-a-Room Relief | Summer 2017 | 1 December 2017 - see paragraph 2.8 |
| Tackling Disguised Remuneration avoidance schemes | Later in 2017 | 13 September 2017 |
| Taxation of benefits in kind | 20 March 2017 | Not yet published |
| VAT: fraud in the provision of labour in the construction sector | 20 March 2017 | 20 March 2017 |
| VAT: split payment model | 20 March 2017 | 20 March 2017 |
| Withholding tax exemption for debt traded on a Multilateral Trading Facility | 20 March 2017 | 20 March 2017 |