Representations and technical guidance in progress

View and contribute to consultations from government bodies, regulators and standards setters to which we are responding.

Link to consultation	Submission date Consulting body	Lead
Policy paper: VAT on private school fees	05/12/24 HMRC	Ed Saltmarsh
Policy paper: Stamp Duty Land Tax: Increase to the higher rates of Stamp Duty Land Tax and to the single rate payable by non-natural persons	05/12/24 HMRC	Lindsey Wicks
Policy paper: Energy Profits Levy reforms 2024	05/12/24 HMRC	Richard Jones, Angela Clegg
Policy paper: Capital Gains Tax: Investors’ relief — lifetime limit reduction	05/12/24 HMRC	Katherine Ford
Policy paper: Changes to the rates of Capital Gains Tax	05/12/24 HMRC	Katherine Ford
Policy paper: Tax changes for non-UK domiciled individuals	03/01/25 HMRC	Adelle Greenwood, Katherine Ford, Peter Bickley
Policy paper: Pillar 2: Multinational Top-up Tax and Domestic Top-up Tax amendments	03/01/25 HMRC	Richard Jones, Angela Clegg
Policy paper: Changes to alternative finance tax rules (refinancing)	03/01/25 HMRC	Katherine Ford
Policy paper: Corporation Tax — close company shareholders — anti-avoidance measure	03/01/25 HMRC	Richard Jones, Angela Clegg
Policy paper: Annual Tax on Enveloped Dwellings: changes to alternative finance rules	03/01/25 HMRC	Katherine Ford
Policy paper: Amending the rules in the enhanced support for Research and Development intensive small or medium-sized enterprises in Northern Ireland	03/01/25 HMRC	Richard Jones, Angela Clegg
Draft Statutory Instrument The Financial Services and Markets Act 2023 (Private Intermittent Securities and Capital Exchange System Sandbox) Regulations 2025	09/01/25 HMT	Katerina Joannou
Draft regs: International Tax Compliance Amendment Regs	10/01/25 HMRC	TBC
Draft Endorsement Assessment Criteria - Amendments to IFRS 9 and IFRS 7 - Amendments to the Classification and Measurement of Financial Instruments	10/01/25 UKEB	Alison Bonathan
Draft regulations: The Cryptoasset Service Providers (Due Diligence and Reporting Requirements) Regulations 2025	10/01/25 HMRC	Richard Jones, Katherine Ford
Local Government Pension Scheme (England and Wales): Fit for the future	16/1/25 DLUHC	Jack Bower
Exposure Draft: Equity Method of Accounting—IAS 28 Investments in Associates and Joint Ventures (revised 202x)	20/01/25 IASB	Alison Bonathan
Simplifying the taxation of offshore interest	22/01/25 HMRC	Katherine Ford
IHT on pensions	22/01/25 HMRC	Katherine Ford
The Tax Administration Framework Review: New ways to tackle non-compliance	22/01/25 HMRC	TBC
Reform of Air Passenger Duty for private jets	22/01/25 HMT	Ed Saltmarsh
Consultation on revision of the Code of Audit Practice of the Auditor General for Wales	27/1/25 Audit Wales	Jack Bower
Tax Treatment of carried interest: outcome of call for evidence	31/01/25 HMT	Katherine Ford
Tackling the hidden economy by expanding tax conditionality to new sectors	31/01/25 HMRC	Richard Jones
Personal Tax: Offshore Anti-avoidance legislation (call for evidence)	19/02/25 HMRC	Katherine Ford
ED 92 - Tangible Natural Resources	28/02/25 IPSASB	Henning Diederichs
IPSASB SRS ED 1 - Climate-related disclosures	28/02/25 IPSASB	Henning Diederichs
Provisions - Targeted Improvements: Proposed amendments to IAS 37	12/03/25 IASB	Alison Bonathan