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HMRC has published details of 21 live or planned consultations on tax issues most of which were announced at the 22 June Budget (see Details of consultations on the taxation of foreign branches and reform of the controlled foreign companies regime are available on the Treasury website via 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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