Two more tax consultations uncovered: Cock-up or conspiracy?

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Links to two new consultation documents did not make HMRC's "What's New" page in recent weeks. One of the consultations did not even make HMRC's "consultation" page, but appeared only on the Treasury website.

Payroll, benefits in kind and expenses reform

This consultation, entitled Benefits in kind and expense payments in the payroll - a fresh approach was published in December by HMRC, together with an impact assessment of "Including Benefits in Kind and Expense payments in the payroll." On HMRC's "What's New" page came details of the impact assessment which accompanied the consultation, but details of and links to the actual consultation never materialised.

Highlights of this consultation are the removal of the 8,500 earnings threshold, and simplifying the collection of...

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