Commentary

Admin and compliance—consultations

Administration and compliance

Admin and compliance—consultations

Admin and compliance—consultations

The following is a list of proposed changes which are being consulted on, and which potentially affect current commentary in Parts A1 to A8.

DivisionSubject matterND para no.
A1.5Scottish BudgetND.1769
A2.2Post-Brexit state aid regimeND.1868
A3.1Consultation response—HMRC CharterND.1628
OTS—capital gains tax reviewND.1733
HMRC data and transparencyND.1758
A3.1, A4.1OTS—real-time reporting for the self-employedND.1504
A3.1, A4.2OTS claims and elections reviewND.1612
A3.1, A6.6OTS—third-party data reviewND.1860
A4.1Making Tax Digital for corporation taxND.1812
A4.5, A6.6Finance Bill 2021, cls122–124, Sch 33—Amendments to HMRC's civil information powersND.1285
A4.5Helping taxpayers get offshore tax rightND.1942
A5.3Judicial reviewND.1954
A5.6Appeals from Upper TribunalND.1826
A6.2Legislation Day 2020—Tax conditionality

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