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.


This consultation seeks views on a proposed revision of the rules for apportioning the consideration between supplies with mixed liabilities in a single transaction.

The aim of this call for evidence is to test the government’s view of the VAT challenges the Sharing Economy creates.

HMRC have issued a consultation document and draft legislation on follower notices and penalties, together with an impact assessment.

A consultation document on Making Tax Digital for Corporation Tax (MTD for CT) was published by HMRC on 12 November for a 16 week consultation period.