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Policy papers and consultations

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7,041 results sorted by Updated (newest)
Of Type Consultations (closed)
  • This consultation seeks views on the case for making changes to the SDLT rules for certain collective investment schemes and the potential design of those changes.

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • We are seeking views on proposed changes to the pyrotechnic regulations in order to implement 2 EU directives.

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • A consultation about VAT invoicing and accounting arrangements when prompt payment discounts are taken up in relation to supplies made on or after 1 April 2015.

  • Options to improve the operation of the Construction Industry Scheme (CIS) and on the introduction of mandatory on-line CIS filing for contractors.

  • HMRC are consulting on ways to reduce the administrative burden for businesses within ATED (Annual Tax on Enveloped Dwellings).

  • Proposals for the new 'loss on ignition' test that will help landfill site operators determine the correct tax liability of fines.

  • A consultation on simplifying the calculation of Inheritance tax (IHT) charges on trusts.

  • HMRC is seeking views on proposals to further strengthen Disclosure of Tax Avoidance Schemes and initial thinking about how the VAT Disclosure Regime might be updated.

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • A consultation on extending the Inheritance Tax exemption for armed forces personnel to all emergency service personnel who die in the line of duty.

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • HMRC wishes to hear from businesses that may be affected by an extension to the tobacco anti-forestalling restrictions.

  • Seeking views on replacing the current system of dispensations for reporting non-taxable expenses with an exemption for paid or reimbursed expenses.

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • This consultation seeks views on the introduction of a voluntary system of payrolling for benefits in kind.

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • This consultation seeks views on the introduction of a statutory exemption for trivial benefits in kind.

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • This consultation seeks views on the abolition of the £8,500 threshold.

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • HMRC is seeking views on options to strengthen civil sanctions for those evading tax by hiding taxable income, gains and assets offshore.

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • The Office of Tax Simplification (OTS) has recommended that the Government introduce the concept of the ‘marketable security’ into the tax rules for employment-related securities.

  • This consultation sets out the government's proposals to improve transparency in the business rates valuation and formal challenge system.

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • A consultation paper on a proposal for a new cluster area allowance.

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • This consultation seeks views on the design and implementation of the enlargement of the social investment tax relief (SITR).

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • Seeking views on the potential introduction of a new employee shareholding vehicle to make it easier for companies wishing to establish employee share schemes.

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government