As part of its new approach to tax policy making, the coalition government has surpassed even New Labour in its enthusiasm for consultation.
Such has been the volume of consultation documents (or "condocs" as they are known in the trade), that dark mutterings started to emerge from professional bodies during the summer of 2011 that the entire process was a cynical exercise by the government to outsource technical tax policy development to the tax profession.
The ICAEW Tax Faculty, HMRC itself and the Treasury all maintain similar resources, but to assist community members, we felt it was worth creating our own tracker that links to news items and debates on the site, plus subsequent documents and legislation that emerge from these lengthy gestations. Please note that this is a work in progress, so do let us know by comment below if your favourite consultation has been missed out, or if you are aware of new documents or regulations that should be added to the matrix.
Consultation paper |
Deadline |
Responses |
Draft regs |
Enacted |
General anti-avoidance rule (GAAR) | ||||
24/2/12 |
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Dec '11 |
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Solar feed-in tarrif reduction (Dept of Energy) | Dec '11 | Feb '12 | Legal challenge | |
Mar '12? |
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Oct ‘11 |
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Oct ‘11 |
Dec '11 |
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Sep ‘11 |
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Sep ‘11 |
Hostile |
Dropped |
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Sep ‘11 |
||||
Sep ‘11 |
Dec '11 |
FA 2012 |
||
HMRC information powers |
Sep '11 |
Dec '11 | Dec '11 | |
Sep ‘11 |
||||
Civil investigation of fraud - Contractual Disclosure Facility |
Sep ‘11 |
Dec ’11 |
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Patent box | Sep '11 | Dec '11 | Dec '11 | |
Money Laundering Regulations review | Aug ‘11 | Nov '11 | Feb '12 | |
Aug ‘11 |
FA 2012 |
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May ‘11 |
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Mar ‘11 |
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Sep ‘10 |
Government progress reports
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John Stokdyk sadly passed away in June 2023. He had been with the site since 1999, rising from news editor to editor in chief, global editor and head of insight. As a roving editor, he investigated the profession's use of technology around the world. He devoted his spare time to technology history and an oddball collection of stringed...