Tax—consultation and legislation tracker
Tax—consultation and legislation tracker

The following Tax practice note provides comprehensive and up to date legal information covering:

  • Tax—consultation and legislation tracker
  • Open consultations
  • Closed and active consultations
  • Closed and finalised consultations

This Tax tracker shows the current status of, and developments on, consultations (both formal and informal) conducted by the UK government (and other bodies) that have an impact on taxation and, where appropriate, the legislative outcome of those consultations.

The tracker is split into three parts:

  1. Open consultations,

  2. Closed and active consultations, and

  3. Closed and finalised consultations

For information on OECD consultations that relate to the OECD's Base Erosion and Profit Shifting Action Plan, see: Tax—Base Erosion and Profit Shifting tracker.

For tracking of the draft Finance Bill 2021, see: Tax—Finance Bill 2021 tracker.

Open consultations

This part shows consultations that are currently 'open'—ie that it is still possible to comment on.

The table is displayed in chronological order by reference to the date that the consultations are due to close. The next consultation due to close will, therefore, always be displayed as the first entry in the table. It also means that, generally speaking, new consultations will appear towards the bottom of the list.

Where possible, links to prior consultations that have either directly led to the consultation in question or are indirectly relevant to it are included.

Simplified procedures for better tax complianceThe European Commission has opened the feedback period for the roadmap of its initiative of recommending that EU countries simplify tax obligations and ensure taxpayers’

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