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Fighting Consultation Fatigue

Martin Scammell Partner Ernst & Young LLP looks at reasons to respond to yet another consultation paper on the option to tax
The last two Budgets have seen consultation exercises about the option to tax for property transactions and some of us were naïve enough to suppose that November's PBR might see some results from these. But no. Not merely no action but yet another consultation in the same area. As readers may recall the previous exercises dealt — broadly — with input tax recovery under the option and with how the option applies to residential and charity buildings. Perhaps something will happen with these this year. But in the meantime we are now asked for our views on some more issues primarily how the 20-year revocation rule...

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