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Personal tax reform

Policy papers and consultations

65 results sorted by Updated (newest)
  • 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

  • Government publishes summary of responses to discussion paper on business rates administration alongside interim findings.

    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

  • 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

  • Documents relating to the OTS competitiveness of UK tax administration review, including the final report published on 9 October 2014.

  • This is the Autumn Statement in full. You can find supporting and related documents below.

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

  • Seeking views on the effectiveness and desirability of a minimum excise tax (MET) to support the tobacco duty regime.

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

  • Extra Statutory Concessions (ESCs): Consultation on draft legislation to preserve the effect of two HM Revenue & Customs (HMRC) ESCs

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

  • A consultation on whether entitlement to the UK Personal Allowance should be restricted for non-UK residents and how this might be implemented.

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

  • The Office of Tax Simplification has published their third and final report on the review of employee benefits and expenses.

  • Consultation on the provision of childcare accounts in Tax-Free Childcare.

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

  • Memorandum for the House of Lords Delegated Powers and Regulatory Reform Committee.

  • Second report on the review of employee benefits and expenses.