Consultations

Tax | Government plans crackdown on umbrella companies

The Treasury is consulting on measures to strengthen protection for contractors who use umbrella companies by creating a legislative framework and reviewing employee pay processes and tax liability

6 Jun 2023

Tax

Employment tax

Consultations

Tax | Employee share incentive plans up for review

The government plans to overhaul schemes offering people shares in their employer to simplify the application process and review cost of tax reliefs

5 Jun 2023

Tax | VAT rules could change on solar battery storage

The government has told MPs that it is consulting on a change to VAT on energy saving materials which could boost the capacity of householders to use solar energy to power their homes

31 May 2023

Tax

Consultations

Tax | Plans to simplify construction industry scheme

HMRC is consulting on plans to simplify the administrative burden of the construction industry scheme by simplifying some reporting requirements

22 May 2023

Tax

Business tax

Consultations

Tax | HMRC to be given powers to curb crypto tax abuse

The government has launched a consultation to consider giving HMRC more powers to recover unpaid tax on crypto transactions directly from digital wallets

2 May 2023

Tax | Charities missing filing deadline could lose Gift Aid

Failure to file charity accounts on time could result in the withholding of Gift Aid in reforms proposed by the government

28 Apr 2023

Tax | Tax avoidance promoters face criminal action

Greater powers for HMRC to stop promoters of tax avoidance schemes by making their actions a criminal offence are out for consultation

27 Apr 2023

Tax

Employment tax

Consultations

Tax | Double council tax for Scottish second homes

The Scottish government is considering plans to allow councils to charge up to double council tax rates on second and empty homes

18 Apr 2023

Tax | Holiday let owners may need planning permission

The government is planning to tighten up the rules on ownership of holiday lets with the introduction of planning permission

13 Apr 2023

Tax

Property tax

Consultations

Tax | Budget 2023: plans to raise threshold for cash basis accounting

As part of tax simplification, the government plans to reform cash basis accounting rules by increasing the turnover threshold, possibly to £1.35m, to allow more businesses to use the system

16 Mar 2023

Tax | HMRC aims to reduce use of post and call centres

The government plans to move rapidly to a digital only approach to communications with HMRC to reduce admin costs and cut use of call centres

16 Mar 2023

Tax

HMRC

Consultations

Tax | Treasury consults on tax reliefs for agricultural property

The Treasury has launched a consultation about the scope of agricultural property relief from inheritance tax charges

16 Mar 2023

Tax

Business tax

Consultations

Tax | IESBA consults on revisions to tax planning ethics code

The International Ethics Standards Board for Accountants (IESBA) is consulting on plans to revise the tax planning code to stress ethics and transparency

21 Feb 2023

Tax

Tax planning

Consultations

Tax | More flexibility planned for Scottish 6% property surcharge

Scotland is reviewing the tax on second property purchases to give buyers longer to reclaim additional dwelling supplement if they own two houses temporarily

9 Feb 2023

Tax

Property tax

Consultations

Tax | Government consults on creation of single R&D tax relief scheme

The Treasury has launched a consultation to simplify research and development (R&D) tax reliefs by merging the current SME and large business schemes

13 Jan 2023

Tax

Consultations

Tax | Revised R&D tax relief guidance out for review

HMRC is calling for key stakeholders to comment on draft guidance issued ahead of the implementation of reforms to the research and development (R&D) tax reliefs on 1 April 2023

22 Dec 2022

Tax

Consultations