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Personal tax reform

Policy papers and consultations

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65 results

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65 results sorted by Updated (newest)
  • Stamp Duty Land Tax rules for property investment funds

    This consultation seeks views on the case for making changes to the SDLT rules for certain collective investment schemes and the potential design of those changes.

    • From: HM Revenue & Customs and 1 others
    • Updated:

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

  • Administration of business rates in England: summary of responses

    Government publishes summary of responses to discussion paper on business rates administration alongside interim findings.

    • From: HM Treasury and 2 others
    • Updated:

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

  • Inheritance Tax: exemption for emergency service personnel

    A consultation on extending the Inheritance Tax exemption for armed forces personnel to all emergency service personnel who die in the line of duty.

    • From: HM Revenue & Customs
    • Updated:

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

  • Changes to the tobacco anti-forestalling restrictions

    HMRC wishes to hear from businesses that may be affected by an extension to the tobacco anti-forestalling restrictions.

    • From: HM Revenue & Customs
    • Updated:
  • Employee benefits and expenses: exemption for paid or reimbursed expenses

    Seeking views on replacing the current system of dispensations for reporting non-taxable expenses with an exemption for paid or reimbursed expenses.

    • From: HM Revenue & Customs and 1 others
    • Updated:

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

  • Employee benefits and expenses: Real-time collection of tax on benefits in kind and expenses through voluntary payrolling

    This consultation seeks views on the introduction of a voluntary system of payrolling for benefits in kind.

    • From: HM Revenue & Customs and 1 others
    • Updated:

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

  • Employee benefits and expenses: trivial benefits exemption

    This consultation seeks views on the introduction of a statutory exemption for trivial benefits in kind.

    • From: HM Revenue & Customs and 1 others
    • Updated:

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

  • Employee benefits and expenses: abolition of the £8,500 threshold for lower paid employment and form P9D

    This consultation seeks views on the abolition of the £8,500 threshold.

    • From: HM Revenue & Customs and 1 others
    • Updated:

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

  • Maximising economic recovery: consultation on a cluster area allowance

    A consultation paper on a proposal for a new cluster area allowance.

    • From: HM Treasury
    • Updated:

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

  • Social investment tax relief: enlarging the scheme

    This consultation seeks views on the design and implementation of the enlargement of the social investment tax relief (SITR).

    • From: HM Treasury
    • Updated:

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

  • New employee shareholding vehicle

    Seeking views on the potential introduction of a new employee shareholding vehicle to make it easier for companies wishing to establish employee share schemes.

    • From: HM Revenue & Customs and 1 others
    • Updated:

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

  • Competitiveness of UK tax administration review

    Documents relating to the OTS competitiveness of UK tax administration review, including the final report published on 9 October 2014.

    • From: Closed organisation: Office of Tax Simplification
    • Updated:
  • Autumn Statement 2014: documents

    This is the Autumn Statement in full. You can find supporting and related documents below.

    • From: HM Treasury
    • Updated:

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

  • Minimum excise tax

    Seeking views on the effectiveness and desirability of a minimum excise tax (MET) to support the tobacco duty regime.

    • From: HM Treasury
    • Updated:

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

  • Extra-statutory concessions: seventh technical consultation on draft legislation

    Extra Statutory Concessions (ESCs): Consultation on draft legislation to preserve the effect of two HM Revenue & Customs (HMRC) ESCs

    • From: HM Revenue & Customs
    • Updated:

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

  • Restricting non-residents’ entitlement to the UK personal allowance

    A consultation on whether entitlement to the UK Personal Allowance should be restricted for non-UK residents and how this might be implemented.

    • From: HM Treasury
    • Updated:

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

  • Review of employee benefits and expenses: final report

    The Office of Tax Simplification has published their third and final report on the review of employee benefits and expenses.

    • From: Closed organisation: Office of Tax Simplification
    • Updated:
  • Tax-Free Childcare: consultation on childcare account provision

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

    • From: HM Revenue & Customs and 1 others
    • Updated:

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

  • Childcare Payments Bill: delegated powers memorandum

    Memorandum for the House of Lords Delegated Powers and Regulatory Reform Committee.

    • From: HM Revenue & Customs
    • Updated:
  • Review of employee benefits and expenses: second report

    Second report on the review of employee benefits and expenses.

    • From: HM Treasury and 1 others
    • Updated: