The Treasury has published a call for evidence on the social investment tax relief (SITR), in a bid to understand the impact of the scheme which has been substantially under-used and is currently due to end in two years’ time

This month's HMRC and Treasury consultations focus on preventing abuse of R&D tax relief for SMEs, changes to private residence relief, and extension of the Fifth Money Laundering Directive to tax advice

HMRC has published preliminary guidance on how to prepare for changes to the off-payroll working rules from 6 April 2020, even though the consultation on the extension of the rules to the private sector has yet to close for comment

The Treasury has issued a consultation on plans to introduce the EU’s Fifth Money Laundering Directive into UK law, which will bring tax advice into the remit for the first time 

There are signs that the EU could be about to reconsider the VAT treatment of financial and insurance services, removing their exemption, partly because of recent changes to cost-sharing arrangements, and the challenges of taxing the digital economy

HMRC is consulting on changes announced at Budget 2018 to lettings relief and the final period exemption, which extend private residence relief (PRR) in capital gains tax (CGT), as well as some technical aspects of the PRR rules

In our monthly roundup of employment tax developments, Jackie Hall CTA, FCA, TEP, partner, RSM, reviews the consultation on plans to introduce IR35 off-payroll working rules for the private sector, plus PAYE tax codes for 2019-20 confirm £12.5K personal allowance

The government is consulting on changes to research and development (R&D) tax reliefs, first announced at Budget 2018, which are intended to prevent abuse of the small or medium sized enterprise (SME) scheme

This month's HMRC and Treasury consultations focus on extension of IR35 rules to the private sector, draft legislation on capital allowances for non-residential buildings, Scotland's devolved tax policy framework

The Scottish Government is consulting on a new approach to the planning, management and implementation of the fully devolved taxes in Scotland, with the aim of bringing greater transparency and efficiency to the process, and broader engagement with taxpayers and the accountancy profession

As part of the Spring Statement, HMRC and the Treasury have published a consultation seeking views on draft legislation for non-residential structures and buildings capital allowance, which provides relief on eligible construction costs incurred on or after 29 October 2018

The Spring Statement’s written ministerial statement outlines 13 consultations, draft regulations and call for evidence documents which are due to be published in the coming months, including regulations for maturing child trust funds and a consultation on extending private residence relief in capital gains tax (CGT)

An overhaul of the taxation of highly digitised multinationals would challenge long-held conventions on taxable presence and profit allocation if OECD proposals were to go ahead. Jeff VanderWolk, partner at Squire Patton Boggs, examines the viability of the latest OECD consultation on the tax challenges of the digitalisation of the economy

OECD plans to radically change the global tax framework to introduce a unilateral approach to taxation of digital services have been criticised over the broad reach of the proposals, risks of double taxation and potential to be the first step towards turnover tax, reports Sara White

HMRC has opened a 12-week consultation into proposals to extend the IR35 off-payroll working rules to the private sector from April 2020, in a bid to enable individuals and organisations to prepare for the changes, which have attracted considerable controversy since they were announced at Budget 2018