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Consultations

The OOTLAR provides a list of all upcoming consultations relating to Budget measures, as follows:

Consultation   Start date 
Corporate tax and the digital economy
22 November 2017
Taxing non-residents’ gains on immovable property
22 November 2017
HGV road user levy
22 November 2017
Royalties withholding tax 
1 December 2017
Simplifying late payment sanctions
1 December 2017
Corporation tax treatment of lease payments 1 December 2017
Rent-a-room relief 
1 December 2017
VAT and vouchers
December 2017
Hidden economy: conditionality
December 2017
Gaming duty
Early 2018
Impact of VAT and air passenger duty on tourism on Northern Ireland
Early 2018
Single-use plastics waste
Early 2018
Extending time limits for offshore non-compliance
Spring 2018
Petroleum revenue tax treatment of retained commissioning liabilities
Spring 2018
Securing debt in insolvency: extension of security deposit legislation
Spring 2018
VAT: fraud in labour provision in the construction sector
Spring 2018
Capital gains tax entrepreneurs’ relief: relief after dilution of holdings
Spring 2018
Corporation tax: non-UK resident companies’ UK property income and certain gains
Summer 2018
VAT: consultation on the design of the registration threshold
2018
Taxation of trusts
2018
Insolvency and phoenixism risks
2018
Intangible fixed asset regime
2018
 Encouraging compliance by users of digital platforms 2018
Enterprise investment scheme fund
2018
Extending the scope for employees and self-employed to claim tax relief on self-funded training
2018