Consultations: A-Z guide

This guide sets out the live and proposed Treasury and HMRC consultations as at 14 June in alphabetical order of topic. For planned consultations only the provisional launch date is shown. HM Treasury updated its Tax Consultation Tracker which is available via www.lexisurl.com/Bm6Q7 on 13 June.

[Update 17 June]

Consultations now live:
Non-domiciled individuals
Penalties
Residence: statutory residence test

Air passenger duty

Plans to simplify APD and extend aviation tax to ‘business jets’.

Comments to: apd@hmtreasury.gsi.gov.uk

Consultation period: 23 March–17 June 2011

Further guidance: www.lexisurl.com/RSonG

Banks: capital instruments

Tax treatment of new instruments which banks may create to meet Basel III capital requirements.

Informal consultation May 2011

Capital allowances: anti-avoidance

Proposals to make the rules...