The government is committed to confirming the majority of Finance Bill measures at least three months prior to its introduction to Parliament and publishing draft legislation where possible.
The aim of this consultation process is to ensure the legislation works as intended. If you wish to comment on any of the draft legislation, please use the contact details provided at the end of each explanatory note. The technical consultation will be open until 4 February 2014, unless noted otherwise.
added 'Finance Bill 2014: Report stage' to collection
added 'Finance Bill 2014: guidance published during the Parliamentary stages' to collection
added Finance Bill 2014: Public Bill Committee policy paper
added 'Finance Bill 2014: UK oil and gas – offshore bareboat chartering'
added 'Finance Bill 2014: Legislation' section
updated for Budget 2014
Finance Bill 2014 publication date added
added 'Finance Bill 2014: January 2014 draft legislation' to collection
added Finance bill 2014: Aggregates levy exemptions
Added consultation documents and consultation outcomes for:
Withdrawing relief for interest on loans to purchase life annuities
Inheritance tax: simplifying charges on trusts
Office of Tax Simplification: review of unapproved share schemes
Pensions tax relief: individual protection from the lifetime allowance charge
Modernising the taxation of corporate debts and derivative contracts
Bank levy review
Reform of close company loans to participators rules
Review of two aspects of the tax rules on partnerships
Sharing and publishing data for public benefit
Onshore employment intermediaries: false self-employment
added policy packs to 'Consultation on draft legislation' section