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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 whether to reform the rules governing the taxation of close company loans to their participators (and other related arrangements) and on options for such reform.

  • This consultation is about modernising the rules governing the taxation of corporate debt (loan relationships) and derivative contracts.

  • Seeking views on proposals for changing the partnerships rules in line with government’s principles and objectives for fairness and flexibility.

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

  • This consultation sets out proposals to tackle tax avoidance by changing the economics of devising and entering into tax avoidance schemes.

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

  • A technical consultation on the types of share buy-backs used by Venture Capital Trusts

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

  • The government is consulting on legislation to prevent the use of employment intermediaries to avoid National Insurance contributions and income tax by presenting employment relationship falsely as self-employment.

  • Call for evidence on free movement of goods for the government’s review of the balance of competences between the UK and the European Union.

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

  • This consultation seeks views on the proposed legislative changes to the collection of debt using the tax code, announced at Budget 2013.

  • This consultation seek views on proposals on tax avoidance schemes, and on an extension to Disclosure of Tax Avoidance Schemes (DOTAS) rules.

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

  • This consultation provides further details and seeks views on the next steps the Government plans to take to tackle existing and emerging threats to the UK alcohol duty regime.

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

  • Consultation on a proposal to remove the requirement to withhold tax on interest distributions on UK domiciled bond funds when sold via reputable intermediaries and marketed only to non–UK investors.

  • Consultation on proposals to expand the "white list" within secondary legislation governing the investment manager exemption, authorised investment funds, investment trust and offshore reporting funds.

  • This document summarises responses received to the wider questions in the 2012 consultation, and seeks further views on the matching rules for the benefits charge and on draft guidance, also published here.

  • HMRC would like to make the Retail Export Scheme easier to use and understand, and to limit opportunities for error and fraud.

  • This consultation seeks views of manufacturers who pay rebates to consumers of their goods purchased through retailers.

  • This consultation looks at the option of collecting Class 2 National Insurance Contributions (NICs) alongside Class 4 NICs and income tax through the Self Assessment process.

  • This consultation proposes changes to the way Inheritance Tax (IHT) trust charges are calculated.

  • This consultation reviews the design of the bank levy to ensure it is operating efficiently.

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

  • This consultation is about the detail and implementation of an individual protection regime to accompany the reduction in the pensions lifetime allowance.

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

  • This consultation seeks views and evidence on the potential impact of recommendations made by the Office of Tax Simplification (OTS).

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