Tax Consultation Responses

Budget 2015



Tax Consultation Responses

 

 

Our recent response documents to the various consultations raised by HM Revenue & Customs (HMRC) and HM Treasury

 
Date Published  Title
12 March 2015 Tax enquiries: Closure rules - Consultation
12 March 2015 Strengthening sanctions for Tax Avoidance
27 February 2015 Improving acces to R&D tax credits for small business
20 February 2015 Employment intermediaries - Consultation
20 February 2015 Employment intermediaries - Response
16 February 2015 BEPS Action point 4: Interest deductions
16 February 2015 BEPS Actions points 8, 9 and 10:  Revisions to chapter 1
16 February 2015 BEPS Action point 10: Commodity transactions
16 February 2015 BEPS Action point 10: Profit splits
20 January 2015 BEPS Action 7: Preventing the artificial avoidance of PE status
20 January 2015 BEPS Action 10: Proposed modifications to Chapter VII of the transfer pricing guidelines relating to low value adding intra-group services
20 January 2015 BEPS Action 14: Make dispute resolution mechanisms more effective
19 September 2014 Tax-advantaged venture capital schemes: ensuring continued support for small and growing businesses
17 September 2014 Improving operation of Construction Industry Scheme - Consultation Response
15 September 2014 Voluntary payrolling of benefits - consultation response
15 September 2014 Exemption for paid or reimbursed expenses - consultation response
15 September 2014 Trivial benefits exemption - consultation response
15 September 2014 Response to abolition of £8,500 threshold - consultation response
22 July 2014 Direct recovery of debts
30 June 2014 Implementing a capital gains tax charge on non-residents
14 May 2014 Supporting the employee-ownership sector - consultation response
08 May 2014 Theatre tax relief - consultation response
30 April 2014 Bank levy banding approach - consultation response
28 February 2014 Proposed changes to regulations 72E and 72F income Tax (PAYE) regulations 2003 - consultation response
24 February 2014 Tackling marketed tax avoidance - consultation response
13 February 2014 Finance Bill 2014 representations: Artificial use of dual contracts by non-domiciles
04 February 2014 Finance Bill 2014 representations: Measures affecting partnerships
04 February 2014 Finance Bill 2014 representations: BPRA
04 February 2014 Finance Bill 2014 representations: employee ownership trusts
30 January 2014 Draft guidance on Research & Development expenditure - consultation response
23 January 2014 Call for evidence on the taxation of partnerships - consultation response
25 October 2013 Draft legislation to prevent certain claims for transfer pricing compensating adjustments - briefing paper
16 October 2013 Changes to the payment of interest distributions from Authorised Investment Funds - consultation response
02 October 2013 Reform of close company loans to participators rules - consultation response
02 October 2013 Raising the stakes on tax avoidance - consultation response
26 September 2013 Business Premises Renovation Allowances (BPRA) - consultation response
26 September 2013 Supporting the employee-ownership sector - consultation response
05 September 2013 Disclosure of tax avoidance schemes (DOTAS) regime on the confidentiality hallmark - consultation response
29 August 2013 Modernising the taxation of corporate debt and derivative contracts - consultation response
27 August 2013 Disclosure of tax avoidance schemes (DOTAS) regime - confidentiality and employment income hallmarks - consultation response
27 August 2013 Simplifying charges on trusts - consultation response
16 August 2013 Strengthening the Code of Practice on Taxation for Banks - consultation response
14 August 2013 A review of two aspects of the tax rules on partnerships - consultation response
13 May 2013 ISA qualifying investments - consultation response
28 February 2013 Comments on promoting tax compliance and procurement - consultation response
05 February 2013 Finance Bill 2013 draft clauses: R&D - consultation response
23 November 2012 Implementing the UK-US FATCA Agreement - consultation response
16 November 2012 Simplifying share buy-backs - consultation response
08 November 2012 Implementing employee owner status - consultation response
31 October 2012 HMRC Brief 24/12: Sampling basis for capital allowance claims
22 October 2012 The attribution of gains to members of closely controlled non-resident companies - consultation response
15 October 2012 Lifting the lid on tax avoidance schemes - consultation response
05 October 2012 IHT: periodic charges on trusts - consultation response
05 October 2012 Cap on unlimited tax reliefs - consultation response
18 September 2012 Tax advantaged employee share schemes - consultation response
18 September 2012 Enterprise Management Incentives: academics - consultation response
14 September 2012 General anti-abuse rule - consultation response
13 September 2012 Statutory residence test - second consultation response
10 September 2012 Corporation tax reliefs for the creative sector - consultation response
23 August 2012 Ensuring the fair taxation of residential property transactions - consultation response
16 August 2012 Taxation of controlling persons (IR35) - consultation response
16 August 2012 Withdrawing a notice to file a self-assessment form - consultation response
29 June 2012 Consultation on an above the line credit for research and development - consultation response
27 June 2012 Real Estate Investment Trusts - consultation response
22 June 2012 Income tax rules on interest - consultation response
18 May 2012 VAT: addressing borderline anomalies - consultation response
15 February 2012 Patent Box - consultation response
15 February 2012 Enterprise Investment Scheme changes - consultation response
15 February 2012 Controlled Foreign Companies reform - consultation response
15 February 2012 Introduction of the Seed Enterprise Investment Scheme - consultation response
01 December 2011 Disclosure of Tax Avoidance Schemes (DOTAS): Hallmarks - consultation response
05 October 2011 HMRC publishes its summary of responses to the real time information systems for PAYE consultation
05 October 2011 Relief for income tax losses - a consultation
28 September 2011 Tax-advantaged venture capital schemes - consultation response
22 September 2011 Controlled Foreign Companies (CFC) reform - consultation response
16 September 2011 Integrating the operation of PAYE and NIC
16 September 2011 Future relationship between HMRC and the tax agent community - consultation response
12 September 2011 Reform of the taxation of non-domiciled individuals
12 September 2011 Statutory definition of tax residence
08 September 2011 HMRC Consultation Document - The Simplification of Regulatory Powers
01 September 2011 Consultation on the Patent Box - consultation response
30 August 2011 A new incentive for charitable legacies - consultation response
30 August 2011 Consultation on the abolition of 36 tax reliefs
30 August 2011 Consultation on capital allowances for fixtures - consultation response
30 August 2011 Research and Development tax credits: response and further consultation
18 March 2011 Extra statutory concessions - fourth technical consultation on draft legislation