Multinational Top-up Tax and Domestic Top-up Tax guidance: consultation on further HMRC draft guidance which will comprise the new HMRC internal guidance manual scheduled to be published in autumn (closes 23 October).
Tribunal decisions: consultation on potential amendments to the rules for each chamber of the First-tier Tribunal and the employment tribunals regarding the issuing of a full decision (closes 22 October).
Awaiting responses
Among the consultations for which responses are awaited are:
ATAD: EC’s call for evidence on the Anti-Tax Avoidance Directive (closed 11 September).
Budget representations: representations for the Autumn Budget (closed 10 September).
Carried interest: call for evidence considers three questions: (1) How can the tax treatment of carried interest most appropriately reflect its economic characteristics? (2) What are the different structures and market practices with respect to carried interest? (3) Are there lessons that can be learned from approaches taken in other countries? (closed 30 August).
DAC: the EC invited...
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Multinational Top-up Tax and Domestic Top-up Tax guidance: consultation on further HMRC draft guidance which will comprise the new HMRC internal guidance manual scheduled to be published in autumn (closes 23 October).
Tribunal decisions: consultation on potential amendments to the rules for each chamber of the First-tier Tribunal and the employment tribunals regarding the issuing of a full decision (closes 22 October).
Awaiting responses
Among the consultations for which responses are awaited are:
ATAD: EC’s call for evidence on the Anti-Tax Avoidance Directive (closed 11 September).
Budget representations: representations for the Autumn Budget (closed 10 September).
Carried interest: call for evidence considers three questions: (1) How can the tax treatment of carried interest most appropriately reflect its economic characteristics? (2) What are the different structures and market practices with respect to carried interest? (3) Are there lessons that can be learned from approaches taken in other countries? (closed 30 August).
DAC: the EC invited...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
