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Tax watch: 25 October 2024

Consultations

Live consultations
  • Employment rights: consultations on issues raised in the Employment Rights Bill (close 2 December).
  • 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 (closed 11 September).
  • Carbon Border Adjustment Mechanism (CBAM): consultation on proposals for the UK CBAM (effective from 1 January 2027) closed 13 June.
  • Carried interest: call for evidence (closed 30 August).
  • Cryptoassets and CARF: consultation on UK implementation of OECD Cryptoasset Reporting Framework including amendments to...

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