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.


A consultation on the secondary legislation to extend Landfill Tax to illegal waste sites and clarify the definition of ‘taxable disposal’.

The Scottish Government has published a consultation on the details of the first-time buyer relief from Land and Buildings Transaction Tax (LBTT) announced in the draft Scottish Budget 2018/19 in December 2017.

This position paper sets out the government’s view on the challenges posed by the digital economy for the corporate tax system and its preferred solutions.

HMRC recently published draft VAT regulations and a draft VAT Notice regarding Making Tax Digital for VAT.

The Welsh Government would like your views on a draft Charter for the Welsh Revenue Authority (WRA), the first ever Welsh Tax Authority.

A consultation on ‘conditionality’ measures to tackle the hidden economy.

he government is seeking comments on the proposed way forward in relation to interest and late payment penalties.

Consultation on the legislative changes required to ensure leasing rules continue to work as originally intended for the new lease accounting standard IFRS16.

A consultation on the options for amendments to the Corporate Interest Restriction rules.

The circumstances in which royalties and other types of payment made to connected persons not resident in the UK have a liability to income tax.