Consultations

Andrew Goodall

HMRC has published details of 21 live or planned consultations on tax issues most of which were announced at the 22 June Budget (see www.lexisurl.com/KzF07). Details of consultations on the taxation of foreign branches and reform of the controlled foreign companies regime are available on the Treasury website via www.lexisurl.com/EoN7D. HMRC’s list also includes consultations on:

the taxation of intellectual property and research and development tax credits;
the proposed new bank levy;
improving the PAYE system and requiring non-compliant employers to provide financial security for PAYE and NICs;
proposals to ensure the furnished holiday lettings regime meets EU legal requirements;
the best design for a regime to restrict pension tax relief and how to end the effective requirement to buy an annuity at...

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the taxation of intellectual property and research and development tax credits;
the proposed new bank levy;
improving the PAYE system and requiring non-compliant employers to provide financial security for PAYE and NICs;
proposals to ensure the furnished holiday lettings regime meets EU legal requirements;
the best design for a regime to restrict pension tax relief and how to end the effective requirement to buy an annuity at...