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Tax watch: 11 October 2024

Consultations

Live consultations
  • First-tier Tribunal decisions: potential amendments to the rules for each chamber of the First-tier Tribunal regarding the issuing of a full decision (closes 22 October).
  • Multinational Top-up Tax and Domestic Top-up Tax: further draft guidance which will comprise the new HMRC internal guidance manual scheduled to be published in autumn (closes 23 October).
  • Scottish Building Safety Levy: consultation on proposals for an additional charge on new residential development to be paid by housebuilders with revenue raised to support cladding remediation in existing residential buildings (closes 18 November).
  • Welsh private schools: Welsh government consultation on withdrawing charitable domestic rates relief from private schools in Wales from 1 April 2025 (closes 16 December).
Promised
  • E-invoicing: HMRC will soon consult on promoting wider use of e-invoicing across UK businesses and government departments.
Awaiting responses

Among the consultations for which responses are awaited are:

  • ATAD: EC’s call for evidence on the Anti-Tax Avoidance Directive...

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