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.


Consultation on the detailed design and implementation of a Digital Services Tax that the government has announced will be introduced in April 2020.

This technical note is about the new capital allowance available from 29 October 2018.

HMRC are inviting views on the impacts of extending the market value rule and aligning the Stamp Duty and Stamp Duty Reserve Tax (SDRT) consideration rules.

This consultation sets out the principles for taxing trusts and seeks views and evidence on reform in line with them.

The House of Lords Constitution Committee has launched an inquiry into the parliamentary scrutiny of treaties and invites individuals and organisations to submit evidence.

A Call for Evidence on issues faced by taxpayers making an amendment to a tax return.

This consultation is about the government’s intention to reform the rules for the relief of corporate capital losses from 1 April 2020, announced at Budget 2018.

The OTS is conducting a further review of the Business Lifecycle and this week published its call for evidence. There is also an online survey.

The draft Finance Bill and explanatory notes were published on 6 July.