Agent Update April 2008 issue five - consultations
Consultative forums
Online details of consultative forums
consolidated
View a full list of current forums and the principles under which these operate.
Enterprise Investment Scheme
Proposals
for increasing accessibility – closes 20 June 2008
This consultation will examine the rules and processes governing the scheme,
and explore how it may be made more accessible, both to investors and companies
seeking finance.
National Insurance contribution
Improving
collection from the self-employed – closes 6 June 2008
Your views are sought on ways to improve the collection of National Insurance
from the self-employed.
PAYE
Improving processes for student PAYE - closes 16 May 2008
This consultation document explores ways in which PAYE processes for correctly
taxing students could be improved for employers with students in their workforce.
Direct tax
Internal review of appealable decisions
Following the PBR 2007 consultation it was announced at Budget that HMRC will
introduce a system of internal review of all appealable decisions from the
time the new tax tribunals start in 2009. The review will be a statutory requirement
but will be at the request of the appellant. A trial is being run in the direct
taxes from April 2008.
Disclosure of Tax Avoidance Schemes
Responses to Disclosure of Tax Avoidance Schemes
consultation (PDF 58K)
A very positive consultation has resulted in some constructive changes to
the legislation, announced in the Budget 2008. These include ways to improve
the identification of users of tax avoidance schemes.
Gift Aid
Gift Aid
Following the recent Treasury-led consultation on Gift Aid, major changes
have been announced – the first since 2000. These affect the way that
repayments are presented and claimed, and introduce a new Transitional
Relief (PDF 67K) with time limits and a new way of handling audits. View
guidance on the changes, as outlined in the Budget 2008. Read details of Transitional
Relief, and of other changes (PDF
70K) .
Modernising Powers, Deterrents and Safeguards
Responses
to Modernising Powers, Deterrents and Safeguards
View a summary of the responses received to the three consultation documents
published on 10 January 2008: Penalties Reform, Compliance Checks, and Payments,
Repayments and Debt.
Residence and Domicile
Residence
and Domicile consultation: what you told us
The responses to our recent consultation, Paying a Fairer Share: A Consultation
on Residence and Domicile, have now been collected.
Staff Hire Concession
Responses
to the Review of Staff Hire Concession
View a summary of the responses received to the Review of Staff Hire Concession,
which addresses issues such as VAT treatment of employment bureau.
Tax Appeals
Responses
to the ‘Tax appeals against decisions’ consultation
View a summary of the responses to the consultation document HMRC and the
Taxpayer: Tax Appeals against decisions made by HMRC which was published on
9 October 2007.
VAT Transfer
Responses
to VAT Transfer of a Going Concern (TOGC) consultation
Following further consultation after publication of the interim responses
document in August 2005, you can now view a summary of HMRC’s final
comments and proposals on the responses received.
