Consultations

Latest news

Tax | Treasury consults on sharing on banking data with comparison sites

The Treasury has published a consultation document on data sharing and open data in banking, with a view to allowing price comparison sites, to access individual bank data

30 Jan 2015

Tax Compliance

Tax Planning

Consultations

Tax | Revenue Scotland consults on taxpayer charter

Revenue Scotland, the body set up to administer devolved taxes from April 2015, is consulting on a proposed charter outlining the standards and values which will govern its dealings with taxpayers and their tax agents and advisers in Scotland

28 Jan 2015

Tax

Tax Compliance

Consultations

Tax | Treasury makes overture on orchestra tax relief

In a move which will be music to the ears of the UK’s world famous orchestras, the Treasury has announced a consultation on the details of a new tax relief for orchestral performances first outlined in the Autumn Statement

23 Jan 2015

Tax

Business Tax

Consultations

Tax | Treasury consults on non-dom three-year remittance charge

As part of the government’s clampdown on tax avoidance, HMRC and the Treasury have released a joint consultation on plans to set a minimum claim period for the tax remittance base charge for non-doms at three years, a measure first announced by the Chancellor in the Autumn Statement 2014.

22 Jan 2015

Tax | Scotland Bill on tax devolution first through next Parliament

Danny Alexander, chief secretary to the Treasury, has confirmed the draft legislation giving Scotland new powers over tax and spending will be a priority for any new government following the general election as the draft legislation on further tax devolution for Scotland is released

22 Jan 2015

Tax | OECD publishes feedback on intra-group transfer pricing reforms

There has been largely positive reaction to OECD's action 10 proposal to reform and simplify the transfer pricing guidelines in relation to low value-adding intra-group services, which it is considering as part of its Base Erosion and Profit Shifting (BEPS) project

21 Jan 2015

Tax | OECD publishes feedback on BEPS dispute resolution plans

The OECD has published feedback on its initial consultation on ways to make dispute resolution mechanisms more effective, which forms one of the proposals which are part of its Base Erosion and Profit Shifting (BEPS) project to clamp down on global tax avoidance

20 Jan 2015

Tax

International Tax

Consultations

Tax | HMRC consults on improving small company access to R&D tax credits

HMRC has opened a consultation looking at ways to make it easier for small companies to access Research and Development (R&D) tax credits, following the announcement in the Autumn Statement of a package of measures to simplify the application process

19 Jan 2015

Tax

Business Tax

Consultations

Tax | HMRC consults on tax enquiry closure rules

HMRC is consulting on proposals for new powers to resolve and close aspect of a tax enquiry early while leaving other aspects open, which were originally outlined in last year’s Autumn Statement and are meant to make the enquiry process more flexible

7 Jan 2015

Tax | HMRC backs down on employee PAYE 30-day coding notices

In a volte face, HMRC has decided not to go ahead with the plans to introduce 30-day employee coding notices pending further assessment following major criticism of the measures from employers and tax advisers

6 Jan 2015

Tax | HMRC calls for comment on Self Assessment open investigations

Following an announcement at Autumn Statement 2014, HMRC has issued a consultation on proposals to allow HMRC to refer matters to the tax tribunal in order to speed up the resolution time for certain enquiries into Self Assessment tax returns

24 Dec 2014

Tax | OECD consults on VAT rules to counter double taxation

Plans to modernise international VAT guidelines to reduce incidences of double taxation on business-to-consumer (B2C) sales have been put out to consultation by the OECD

24 Dec 2014

Tax | OECD consults on dispute resolution and interest deductions

In the push to introduce new rules and guidance to tackle corporate tax avoidance, the Organisation for Economic Co-operation and Development (OECD) has published three discussion drafts relating to actions 4, 8-10 and 14 of its Base Erosion and Profit Shifting (BEPS) Action Plan for comment by 6 February 2015 (actions 4 and 8-10) and 16 January 2015 (action 14).

24 Dec 2014

Tax | HMRC consults on draft legislation for Scottish rate of income tax

HMRC has published a technical note clarifying the scope of the Scottish rate of income tax (SRIT) and setting out remaining draft legislation for comment by 31 January 2014

22 Dec 2014

Tax | OECD consults on BEPS transfer pricing rules

Following this week’s update on progress with the Base Erosion and Profit Shifting (BEPS) project, the OECD has released details on a number of discussion drafts covering the additional work to be done to provide the framework for new tax avoidance rules, which will be put out for comment shortly

17 Dec 2014

Tax | HMRC consults on tax rules for temps working for employment intermediaries

Following the announcement in the Autumn Statement, HMRC has published a discussion document seeking views on the use of overarching contracts of employment (OAC) by employment intermediaries in the temporary labour market, particularly focusing umbrella companies hiring temporary workers and relief for travel and subsistence expenses, for comment by 10 February 2015.

16 Dec 2014