Policy papers and consultations

The government is seeking views on the taxation of ecosystem service markets and the potential expansion of agricultural property relief from inheritance tax.

• From: HM Treasury
• Updated: 6 March 2024

In this discussion document, we welcome views on modernising and simplifying Income Tax services, as part of the Tax Administration Framework review.

• From: HM Revenue & Customs
• Updated: 15 February 2024

• Discussion document: Simplifying and modernising HMRC’s Income Tax services through the tax administration framework

  Summary Subject of this consultation This document explores simplification…

For this call for evidence, we welcome views on potential areas to reform the VAT energy saving materials relief.

• From: HM Revenue & Customs
• Updated: 11 December 2023

• Call for evidence: VAT energy saving materials relief – improving energy efficiency and reducing carbon emissions

  1. Introduction As set out on page 48 of the Autumn Statement 2022, the…

We welcome views on options for extending the Income Tax cash basis for self-employed businesses which would allow more businesses to use the simpler regime.

• From: HM Revenue & Customs
• Updated: 22 November 2023

Consultation on reforms to audio-visual tax reliefs. The proposals aim to simplify and modernise the reliefs, boost growth in the sectors and ensure the reliefs remain sustainable.

• From: HM Treasury
• Updated: 15 March 2023

This consultation sets out how the government intends to give effect to a number of measures arising from its recent business rates review.

• From: Department for Levelling Up, Housing and Communities and 1 others
• Updated: 15 March 2023