A call for evidence by HMRC to seek views on the current VAT rules relating to land and property, and explores potential options for simplifying them.

The UK Government announced on 10 February 2021 that it would introduce a new Residential Property Developer Tax as part of its Building Safety Package. The tax is one of the government’s measures to bring an end to unsafe cladding, provide reassurance to homeowners and support confidence in the housing market. The government consulted on the design of that tax ahead of its inclusion in the 2021-22 Finance Bill.

The Office of Tax Simplification issued a consultation seeking views on Capital Gains Tax and suggestions for improvements.

The UK Parliament's Finance Bill Sub-Committee called for evidence on the draft Finance Bill 2020-2021, asking for views on three areas of the Bill: new proposals for tackling promoters and enablers of tax avoidance schemes; new tax checks on licence renewal applications; and amendments to HMRC’s civil information powers.

 

The UK government invited views on the principles and design of a new framework for Stamp Duty and Stamp Duty Reserve Tax (SDRT), both of which tax transactions in shares and securities.

The UK Parliament's Treasury Committee launched an inquiry called ‘Tax after coronavirus’ and sought evidence on what overall level of taxation the economy can bear, the role of tax reliefs in rebuilding the economy, and whether there is a role for windfall taxes in the post-coronavirus world.

The UK government called for evidence on ways to tackle future use of disguised remuneration tax avoidance.

The UK Government asked for views on proposals to strengthen the sanctions against those who promote or enable tax avoidance schemes.

The UK government issued a consultation calling for views on ways to raise standards and increase transparency in the tax advice market.

The UK Government asked for views on areas of the plastic packaging tax design, which have been further refined ahead of the tax commencing in April 2022.

The Finance and Constitution Committee agreed at its meeting on 6 February 2019 that Scottish Government officials working with the clerks establish a devolved taxes legislation working group to take forward the following recommendations of the Budget Process Review Group (BPRG).

The working group invited submissions in light of its interim report.

HM Revenue and Customs has published draft secondary legislation for technical comment. The draft secondary legislation relates to the reform of the off-payroll working rules, due to come into effect from 6 April 2020.

The UK Government invited the views of stakeholders for budget representations.

The Scottish Government has issued a consultation on the principles of a local discretionary Transient Visitor Levy or 'tourist tax'.

The Scottish Government has issued a consultation on a new approach to the planning, management and implementation of the fully devolved taxes in Scotland.

HM Revenue & Customs has issued a consultation on how the off-payroll working rules will work from April 2020.

The Scottish Government has issued a consultation setting out the principles for taxing trusts and seeks views and evidence on reform in line with them. 

Read our written evidence submitted to the Scottish Parliament's Finance and Constitution Committee on the Land and Buildings Transaction Tax (Tax Rates and Tax Bands Etc.) (Scotland) Amendment Order 2018.

HM Revenue & Customs has issued a consultation on the relevance of some of the information powers enacted by schedule 36 of the Finance Act 2008, and on potential improvements.

HM Treasury and HM Revenue & Customs have issued a consultation on the best way to tackle non-compliance with the off-payroll working rules (IR35) in the private sector.

The Scottish Government has issued a consultation on the potential introduction of reliefs from LBTT to bring parity with Stamp Duty Land Tax (SDLT) for certain types of authorised property investment funds.

HMRC have launched a consultation on tax abuse and insolvency.

The UK Parliament's treasury committee has launched an inquiry on the Conduct of Tax Enquiries and the Resolution of Tax Disputes.

The Office of Tax Simplification has issued a call for evidence with regards Inheritance Tax Review.

The Scottish Government has issued a consultation on an amendment to Land and Buildings Transaction Tax Group Relief.

The Scottish Government has issued a consultation on the first-time buyer relief from Land and Buildings Transaction Tax (LBTT), as announced in the draft Scottish Budget 2018/19.

HM Treasury and HM Revenue & Customs have issued a consultation on the tax treatment of gains accruing on disposals of interests in UK immovable property by non-residents, and Technical Note on accompanying anti-forestalling rule.

In anticipation of the Scottish Government’s proposed budget, the Tax Law Sub-Committee have submitted comments relating to devolved taxes.