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.


As part of the ongoing work to develop a solution to the tax challenges of the digitalisation of the economy, the OECD/G20 Inclusive Framework on BEPS is seeking public comments on the Reports on the Pillar One and Pillar Two Blueprints.

This call for evidence examines how VAT grouping provisions operate in the UK and potential changes, including on establishment and compulsory grouping.

This paper outlines potential reform to the way public bodies manage their VAT affairs.

The OTS has published an online survey and a call for evidence to seek views on capital gains tax.