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Policy papers and consultations

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372 results sorted by Updated (newest)
Of Type Consultations (closed)
From HM Revenue & Customs (HMRC)
  • A consultation on simplifying the calculation of Inheritance tax (IHT) charges on trusts.

  • HMRC is seeking views on proposals to further strengthen Disclosure of Tax Avoidance Schemes and initial thinking about how the VAT Disclosure Regime might be updated.

    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

  • HMRC is seeking views on options to strengthen civil sanctions for those evading tax by hiding taxable income, gains and assets offshore.

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

  • The Office of Tax Simplification (OTS) has recommended that the Government introduce the concept of the ‘marketable security’ into the tax rules for employment-related securities.

  • 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

  • This consultation discusses the best way to implement a capital gains tax charge on non-residents.

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

  • Consultation about a new power which will allow HMRC to recover debts from the accounts of debtors who are able to pay what they owe but have chosen not to do so.

  • 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

  • Consultation on proposals for data sharing and publication by HM Revenue & Customs (HMRC) to deliver wider public benefits.

  • HMRC is seeking views on a new strict liability criminal offence of failing to declare taxable offshore income and gains.

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

  • Technical consultation to analyse amendments to the VAT Regulations arising as a consequence of the introduction of the Mini One Stop Shop (MOSS).

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

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

  • HMRC is changing the VAT rules to clarify the assistance available to businesses that are required to file their VAT returns online but have difficulty in doing so.

  • This consultation seeks views on the government’s plans to introduce Tax-Free Childcare for working families and additional assistance with childcare for parents through Universal Credit.

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