Consultations: Sep-Nov 2016

A roundup of current consultations from HMRC, including the Making Tax Digital strategy bundle, treatment of termination payments, tax avoidance sanctions, PAYE settlement agreements, benefits-in-kind for salary sacrifice

Authorised contractual schemes (ASCs)

Issue date: 9 August 2016

Closing date: 3 October 2016

Review of capital allowances principles and current tax issues affecting ACS investors, changes to requirements on ACS to report information to investors and HMRC, and introduction of a new sanctions regime. http://bit.ly/2b8CHlj