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 Scottish Government has launched a consultation on their approach to the planning, management and implementation of the fully devolved taxes. The responses to the consultation will inform a Devolved Taxes Policy Framework which will provide a clearer approach to tax policy-making for both the existing devolved taxes and also for further tax powers in the years to come.

HMRC consultation on the implementation of the reform of the off-payroll working rules from April 2020 .

Following the announcements in Budget 2018, HMT has published its plastic packaging consultation

At Budget 2018, the government announced that it will introduce legislation in Finance Bill 2019 to 2020 to make HMRC a secondary preferential creditor for certain tax debts paid by employees and customers on the insolvency of a business. 

HMT and HMRC have issued a joint 12 week consultation on the 1% SDLT surcharge (on top of existing rates) on non-UK residents acquiring UK residential property as announced at Budget 2018. Legislation will follow in a ‘future Finance Bill’.

The Treasury Committee has launched an inquiry into Business Rates to scrutinise how Government policy has impacted business. The Committee will examine how Business Rates policy has changed, including Business Rates retention, alternatives to property-based taxes, such as the proposed digital services tax, and how changes to Business Rates could impact businesses.