Policy paper

Annex B: consultations announced at Autumn Budget 2017

Published 22 November 2017

This was published under the 2016 to 2019 May Conservative government

© Crown copyright 2017

This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.

Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.

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
Back to top