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AIA

2011-12 tax & accounting consultations

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13th Feb 2012
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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)        

Administration of personal tax

24/2/12

Extend audit exemptions

Dec '11

Mar '12?

Solar feed-in tarrif reduction (Dept of Energy) Dec '11 Feb '12 Legal challenge  

PAYE pooling

Dec '11

Mar '12?

Small company reporting reforms

Oct ‘11

Digital by default/VAT online

Oct ‘11

Dec '11

Dec '11

1 April '12

Integrating income tax & NICs

Sep ‘11

Nov '11

2013

Double taxation anti-avoidance rules

Sep ‘11

Hostile

Dropped

HMRC Agent Strategy

 Sep ‘11

Dec '11

Revised dishonest agent regs

Sep ‘11

Dec '11

Dec '11

FA 2012

HMRC information powers

Sep '11

Dec '11 Dec '11  

Statutory residence test & Non-domicile rules

Sep ‘11

Dec '11

Delayed - Mar ’12

Civil investigation of fraud - Contractual Disclosure Facility

Sep ‘11

Dec ’11

Jan '12

Patent box Sep '11 Dec '11 Dec '11  
Money Laundering Regulations review Aug ‘11 Nov '11 Feb '12  

Controlled Foreign Company rules

Aug ‘11

Jan '11

Feb '12

FA 2012

Insolvency reform

May ‘11

Dec '11

ESC C16 reform

Mar ‘11

Dec '11

1 March '12

PAYE Real Time Information

Sep ‘10

Sept ‘11

Nov ‘11

Apr '12

Government progress reports

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