Open Consultations

We are frequently invited to comment on matters of tax law or practice, and we also submit proactive papers to Government where we feel there are issues to be raised or we wish to stimulate discussion. This section lists open consultations on which we would welcome input. Have your say on consultations here.

All our submissions are available to view here.


The OECD has released two discussion drafts for comment on the Attribution of Profits to Permanent Establishments and Transactional Profit Splits.

The OECD Committee on Fiscal Affairs has released the draft contents of the 2017 update to the OECD Model Tax Convention prepared by the Committee's Working Party.

The Scottish Government has published two consultations relating to the recently passed Air Departure Tax (Scotland) Bill.

The Finance and Constitution Committee has issued a call for evidence on ‘the impact of Brexit on the Scottish budget’. 

HM Revenue and Customs are seeking comments on this draft guidance covering the new Corporate Interest Restriction rules.