
Open tax consultations
May 29, 2013Here are the four from HMRC:
Title | Link | Date of closure |
Changes to VAT zero-rating of exports from the UK | Link here | 5 July 2013 |
National insurance and self-employed entertainers | Link here | 6 August 2013 |
A review of two aspects of the tax rules on Partnerships | Link here | 9 August 2013 |
Office of Tax Simplification: review of unapproved share schemes | Link here | 16 August 2013 |
(One day I’ll work out how to do pretty tables in WordPress, sorry!)
There are a couple of interesting things about this list, over and above my general gripes about the problems of finding them in the first place.
Note the closing dates? The earliest one is 37 days away, and the others are 69, 72 and 79 days respectively. The days of a three month (90 day) consultation are over, and the concern about consultations over holiday periods haven’t quite sunk in yet.
Also… where are the rest? Look at table 2.1 (starting on page 64 here) of Budget Policy Decisions. Ignore the measures already announced and skip down to the heading “Growth and enterprise” and look from there to the end of the table. I make it 29 measures from there on down which are categorised as “tax” (as opposed to spending) changes. Then look at OOTLAR (Overview of Tax Legislation and Rates) published at the same time and go to chapter two, Future Tax Changes (start on page 18) where you will find 47 announcements, some of which will and some of which won’t lead to consultations.
Oh, and look at this, published in the same chapter, back in March:
2.1 This chapter summarises new tax changes announced in Budget 2013, where the change is to be made in Finance Bill 2014, other future finance bills, programme bills or secondary legislation. In line with the Government’s new approach to tax policy making, the vast majority of these measures will be subject to consultation. To assist those who wish to take part in tax consultations, a “tracker” will be published on the HM Treasury and HMRC websites setting out the planned dates of future consultations.
Well where’s my bloody tracker then????
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