HMRC is consulting on proposals to amend the definition of a taxable disposal at a landfill site and for information on the disposal on certain types of hazardous material, as part of a bid to clarify the landfill tax and provide greater certainty about its operation

A roundup of current consultations from HMRC, PRA and the Treasury, including employee share schemes NIC elections, underwriting standards for buy-to-let mortgage contracts, draft rules on corporate offence of failure to prevent criminal facilitation and OECD multilateral instrument for bilateral tax treaties

HMRC has announced the second phase of a consultation on the tax deductibility of corporate interest expense, which will look at the detailed policy design and implementation of new rules designed to bring the UK in line with the OECD’s Base Erosion and Profit Shifting (BEPS) project and address aggressive tax planning by multinational companies (MNCs) 

HMRC is to delay the consultations on the technical details for the rollout of digital tax accounts and quarterly reporting until after the referendum on 23 June despite plans to start beta testing on quarterly reporting this July

A roundup of current consultations from HMRC, PRA and the Treasury, including simplifying Gift Aid donor benefit rules, underwriting standards for buy-to-let mortgage contracts, draft rules on corporate offence of failure to prevent criminal facilitation and fulfilment house due diligence

The tax rules for part surrenders or part assignments of life insurance policies are under review as the government releases a consultation on three alternatives to the current tax arrangements by either introducing a direct tax charge, a 100% allowance or deferral of excessive gains

HMRC has released an eight-week consultation on the proposed tax framework for a secondary market for pension annuities, outlining tax liability, future impact on possible joint annuities and the ensuing purchased life annuity trading, relevant to pension holders looking to cash in their pension pots and pension providers

In response to the leaking of the Panama papers and government pressure to clamp down on tax evasion, HMRC has accelerated the release of a consultation on draft rules to introduce legislation for a corporate offence of failure to prevent the criminal facilitation of tax evasion

Moving services online from HMRC's much vaunted digital tax accounts to probate registration services with the Ministry of Justice has coincided with a worrying increase in fees for government delivered services. The latest target seems to be inheritance as probate charges are set to soar, warns Yvette Nunn, director of Berkeley Associates

The Prudential Regulation Authority (PRA) is consulting on proposals to tighten up buy-to-let (BTL) mortgage lending rules, after the Bank of England warned that high risk loans could lead to a market crash which would have an adverse effect on individuals investing in property as a source of retirement income

The OECD has launched a consultation on the tax treaty entitlement of non-Collective Investment Vehicle (CIV) funds as part of its follow-up work for its Base Erosion and Profit Shifting (BEPS) project, to ensure that the new treaty provisions included in its Action 6 report address adequately the treaty entitlement of these funds

Online marketplaces such as Amazon and eBay could find themselves held liable for VAT fraud committed by non-compliant sellers in some circumstances, as a result of new measures outlined in the Budget designed to crack down on VAT evasion by overseas online sellers, which the Treasury estimates is costing between £1bn and £1.5bn a year in lost tax revenues