Papers for consideration by Steering and/or Consultative Committees

Significant papers, intended for discussion and consideration by our committees will be detailed here when available.

• Paper CC/SC (10) 01: Use of the powers in sections 1028 and 1029 of the Income Tax Act 2007.(PDF 51K)
• Paper CC/SC (10) 02: Use of the powers in section 1324 of the Corporation Tax Act 2009 (PDF 50K)
• Paper CC/SC (10) 03: Use of the power in section 1180(2) of the Corporation Tax Act 2010. (PDF 18K)
• Paper CC/SC (09) 11: Bill 7: Expansion of scope to deal with consequential amendments and repeals missed by previous Rewrite Acts (PDF 14K)
• Paper CC/SC (09) 10: Future of the project (PDF 14K)
• Paper CC/SC (08) 40: Use of the powers in sections 1028 and 1029 of ITA 2007 (PDF 79K)
• Paper CC/SC (08) 39: Bill 5 update (PDF 16K)
• Paper CC/SC (08) 39: Appendix A (clauses) (PDF 32K)
• Paper CC/SC (08) 39: Appendix A1 (explanatory notes) (PDF 99K)
• Paper CC/SC (08) 39: Appendix B (clauses) (PDF 182K)
• Paper CC/SC (08) 39: Appendix B1 (explanatory notes) (PDF 65K)
• Paper CC/SC (08) 37: Response documents (3) (Bills 5 and 6) (PDF 36K)
• Paper CC/SC (08) 37: Appendix A (PDF 72K)
  These papers were considered by the Consultative and Steering Committees.
• Paper CC/SC (08) 07 (PDF 44K): Introduction of Draft Bill 5
• Paper CC/SC (08) 05 (PDF 66K) and Annex (PDF 36K): Scoping for Bill 7. These papers were considered by the Consultative and Steering Committees.
• Paper SC (08) 08 (PDF 27K): Future of the project
  This paper was considered by the Steering Committee.
• Paper CC/SC (07) 39: Use of the power in section 1029 Income Tax Act 2007. This paper was considered by the Consultative and Steering Committees (PDF 46K)
• Paper SC (07) 41 : Policy suggestions made by TLR (PDF 31K)
• Paper 41 (Annex) (PDF 74K)
• Paper CC/SC (07) 31: Use of powers under sections 1028, 1029 and 1030 of Income Tax Act 2007. This paper was considered by the Consultative and Steering Committees (PDF 101K)
• Paper CC/SC (07) 23: Administrative and insurance provisions (PDF 32K)
• Annex to paper CC/SC (07)23 This paper was considered by the Consultative and Steering Committee (PDF 23K)
• Paper SC (07) 24: Presentation of Annex 1 changes This paper was considered by the Steering Committee (PDF 23K)
• Paper SC (07) 25: CT Bill options. This paper was considered by the Steering Committee (PDF 51K)
• Paper SC (07) 22: Origins of text in Bills. This paper was considered by the Steering Committee (PDF 17K)
• Paper CC/SC (07) 19 – Administrative and insurance provisions. This paper was considered by the Consultative and Steering Committees (PDF 51K)
• Paper CC/SC (07) 18 – Bill 5: Loan relationships. This paper was considered by the Consultative and Steering Committees (PDF 36K)
• Paper CC/SC (07) 17– Bill 5: Unauthorised Unit Trusts. This paper was considered by the Consultative and Steering Committees (PDF 34K)
• Paper CC/SC (07) 16 – Bill 5: Relief for employee share acquisitions: SIPs, SAYE option schemes, CSOP schemes and ESOTs: Draft clauses. This paper was considered by the Consultative and Steering Committees (PDF 36K)
• Paper CC/SC (07) 15 – Bill 5: Currency. Draft clauses This paper was considered by the Consultative and Steering Committees (PDF 33K)
• Paper CC/SC (07) 14 – ITA 2007: Correction of errors using sections 1028 and 1029. This paper was considered by the Consultative and Steering Committee (PDF 49K)
• Paper CC/SC (07) 08 - Proposals to streamline the Consultation Process. This paper was considered by the Consultative Committee (PDF 237K)
• Paper CC/SC (07) 09 - Clause 1029 of Income Tax Bill (power to undo changes). This paper was considered by the Consultative and Steering Committees (PDF 37K)
• Paper CC/SC (07) 10 - Bill 5: Draft clauses. This paper was considered by the Steering Committee (PDF 36K)
• Paper CC/SC (07) 11 - Proposals to streamline the Consultation Process. This paper was considered by the Steering Committee (PDF 22K)
• Paper CC/SC (07) 13 - Clause 1029 Income Tax Bill (power to undo changes) This paper was considered by the Steering Committee (PDF 27K)
• Paper CC/SC (06) 16 - Bill 4: Update. This paper was considered by the Consultative and Steering Committees (PDF 303K)
• Paper CC/SC (06) 17 - Bills 5 and 6: Corporation Tax Scoping. This paper was considered by the Consultative and Steering Committees (PDF 33K)
• Paper CC/SC (06) 18 - Bill 4: Update. This paper was considered by the Steering Committee (PDF 15K)
• Paper CC/SC (06) 19 - Bill 4: Parliamentary Stages. This paper was considered by the Steering Committee (PDF 30K)
• Paper CC/SC (06) 12 - Bill 4: Update. This paper was considered by the Consultative and Steering Committees (PDF 60K)
• Paper CC/SC (06) 13 - Bill 4 Response Documents. This paper was considered by the Consultative and Steering Committees (PDF 41K)
• Paper CC/SC (06) 14 - Bill 4 Supplementary points. This paper was considered by the Consultative and Steering Committees (PDF 124K)
• Paper CC/SC (06) 15 - Bill 4 Update. This paper was considered by the Steering Committee (PDF 28K)
• Paper CC/SC (06) 08 - Bill 4: Current Issues. This paper was considered by the Consultative and Steering Committees (PDF 40K)
• Paper CC/SC (06) 11 - Bill 4 update. This paper was considered by the Steering Committees (PDF 14K)
• Paper CC/SC (06) 01 - Bill 4: Draft Income Tax Bill. This paper was considered by the Consultative and Steering Committees (PDF 95K)
• Paper CC/SC (06) 02 - ITTOIA 2005 - Exercise of power in section 882. This paper was considered by the Consultative and Steering Committees (PDF 104K)
• Paper CC/SC (06) 03 - Bill 5: Companies - professions and vocations. This paper was considered by the Consultative and Steering Committees (PDF 202K)
• Paper CC/SC (06) 04 - Bill 5: Corporation tax - conversion of ITTOIA sections. This paper was considered by the Consultative and Steering Committees (PDF 66K)
• Paper SC (05) 05 - Evaluation of Income Tax (Earnings and Pensions) Act 2003. This paper was considered by the Steering Committee (PDF 68K)
• Paper CC/SC (05) 38 - Bill 4: Response Documents. This paper was considered by the Consultative and Steering Committees (PDF 86K)
• Paper CC/SC (05) 39 - Bill 4: Partial Regulatory Impact Assessment. This paper was considered by the Consultative and Steering Committees (PDF 262K)
• Paper CC/SC (05) 40 - Bill 4: Issues relating to publication of Draft Bill. This paper was considered by the Consultative and Steering Committees (PDF 84K)
• Paper CC/SC (05) 41 - ITTOIA 2005 - Exercise of power in section 882. This paper was considered by the Consultative and Steering Committees (PDF 88K)
• Paper CC/SC (05) 42 - Bill 4: Draft Clauses and Response Documents. This paper was considered by the Steering Committee (PDF 82K)
• Paper SC (05) 43 - Bill 4: Regulatory Impact Assessment and issues relating to publication of Draft Bill. This paper was considered by the Steering Committee (PDF 275K)
• Paper CC/SC (05) 32 - Bill 4: Approach during the period up to publication of Draft Bill. This paper was considered by the Consultative and Steering Committees (PDF 8K)
• Paper CC/SC (05) 27 - Bill 4: Response Documents (PDF 13K). This paper was considered by the Consultative and Steering Committees.
• Paper SC (05) 35 - Bill 4: Response Documents and Draft Clauses (PDF 14K). This paper was considered by the Steering Committee.
• Paper CC/SC (05) 18 - Bill 4: Response Document on losses on shares (PDF 7K) This paper was considered by the Consultative and Steering Committees.
• Paper CC/SC (05) 22 - Bill 4: Response Documents on Deposit-takers and Building Societies (PDF 11K) This paper was considered by the Consultative Committee.
• Paper CC/SC (05) 20 - ITTOIA: Exercise of consequential amendment power (PDF 10K) This paper was considered by the Consultative and Steering Committees.
• Paper SC (05) 26 - Bill 4: Response Documents and Draft Clauses (PDF 14K) This paper was considered by the Steering Committee.
• Paper CC/SC (05) 07 - Bill 5: Introductory note. (PDF 17K) This paper was considered by the Consultative and Steering Committees.
• Paper CC/SC (05) 08 - Bill 4: EIS and CITR Response Documents. (PDF 9K) This paper was considered by the Consultative Committee.
• Paper CC/SC (05) 13 - Bill 4: References to "officer of Revenue and Customs". (PDF 19K) This paper was considered by the Consultative and Steering Committees.
• Paper CC/SC (05) 16 - ITTOIA: Exercise of consequential amendment power. (PDF 11K) This paper was considered by the Consultative and Steering Committees.
• Paper SC (05) 17 - Bill 4: Response Documents and Draft Clauses. (PDF 13K)This paper was considered by the Steering Committee.
• Paper SC (05) 06 - Bill 4: Stocktake (PDF 8K) This paper was considered by the Steering Committee.
• Paper SC (05) 01 - Bill 4: Draft clauses (PDF 79K) This paper was considered by the Steering Committee.
• Paper CC (05) 06 - Bill 4: Stocktake (PDF 74K) This paper was considered by the Consultative Committee.
• Paper SC (04) 17 - Bill 4: Draft Paragraphs (CITR and EIS) (PDF 96K). This paper was considered by the Steering Committee.
• Paper CC (04) 19 - Income Tax (Trading and Other Income) Bill - current issues (PDF 133K). This paper was considered by the Consultative Committee
• SC (04) 16 - Bill 4 scoping: Definitions used both for income and corporation tax (PDF 73K). This paper was considered by the Steering Committee
• Paper CC (04) 16 - Bill 4 scoping: Definitions used both for income and corporation tax (PDF 139K). This paper was considered by the Consultative Committee
• Paper CC (04) 15 - Income Tax (Trading and Other Income) Bill - current issues (PDF 45K). This paper was considered by the Consultative Committee
• Paper CC (04) 13 - Bill 3 current issues (PDF 192K) This paper was considered by the Consultative Committee.
• Paper SC (04) 09 - Bill 4: Draft clauses (PDF 98K) This paper was considered by the Steering Committee.
  
  
• We have published, for formal public consultation, Paper CC (04) 09 on Relief for Interest paid. Comments on the draft clauses are invited by 24 September.
  • Paper CC (04) 09 - Relief for Interest Paid (PDF 111K)
  • Draft clauses with origins (PDF 41K)
  • Commentary (PDF 233K)
  • Draft clauses without origins (PDF 36K)
• We have published, for formal public consultation, Paper CC (04) 10 on Relief for Losses. Comments on the draft clauses are invited by 24 September 2004
  • Paper CC (04) 10 - Relief for Losses (PDF 114K)
  • Draft clauses with origins (PDF 120K)
  • Commentary (PDF 310K)
  • Draft clauses without origins (PDF 100K)
• We have published, for formal public consultation, Paper CC (04) 11 on Charge on Income. Comments on the draft clauses are invited by 24 September.
  • Paper CC (04) 11 - Charges on Income (PDF 117K)
  • Draft clauses with origins (PDF 167K)
  • Commentary (PDF 281K)
  • Draft clauses without origins (PDF 172K)
• We have published, for formal public consultation, Paper CC (04) 12 on Friendly Societies. Comments on the draft clauses are invited by 24 September 2004
  • Paper CC (04) 12 - Friendly Societies (PDF 77K)
  • Draft clauses with origins (PDF 6K)
  • Commentary (PDF 93K)
  • Draft clauses without origins (PDF 12K)
• Paper CC (04) 04 - Explanatory Notes - origins of the clauses. This paper is for consideration by the Consultative Committee (PDF 88K)
• Paper CC (04) 07 - Double Taxation Relief. This paper is for consideration by the Consultative Committee (PDF 136K)
• Paper CC (04) 08 - Bill 4 scoping. This paper is for consideration by the Consultative Committee (PDF 604K)
• Paper SC (04) 07 - Double Taxation Relief. This paper is for consideration by the Steering Committee (PDF 64K)
• Paper SC (04) 08 - Bill 4 scoping. This paper is for consideration by the Steering Committee (PDF 604K)
• We have published, for formal public consultation, Paper CC/SC (04) 06 on Personal Reliefs. Comments on the draft clauses are invited by 9 Jul 2004.
  • Paper CC/SC (04) 06 - Personal Reliefs (PDF 103K)
  • Draft clauses with origins (PDF 212K)
  • Commentary (PDF 212K)
  • Draft clauses without origins (PDF 214K)

Earlier papers are held in an Archive