Consultations

Draft Finance Bill 2024

Comments close on supporting documents for Finance Bill 2023/24 the vehicle for renewing annual taxes delivering new tax proposals and maintaining administration of the tax system.

Closes: 12 September 2023.

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Energy Profits Levy and the Energy Security Investment Mechanism

A discussion note to seek views on the technical details and practical application of the Energy Profits Levy’s (EPL) Energy Security Investment Mechanism (ESIM).

Closes: 1 September 2023.

Taxation of Employee Ownership Trusts and Employee Benefit Trusts

• an Employee Benefit Trust (EBT) is a trust set up for the benefit of employees or office holders of a company or group of companies; and
• an Employee Ownership Trust (EOT) is a specific type of EBT whereby the trustees own and control the company for...