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
16 April 2015 Ensuring a fair contributon from non-UK domiciled individuals: Consultation on a minimum claim period for the remittance basis charge
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