UK Government Tax Policies and Consultations Summary Document

Below is a link to the summary document for the large raft of tax papers and consultations that were published on the 23rd March 2021. A lengthy document which shows the breadth of proposed Tax reforms that are about to hit the UK.  The core papers are: 

​Modernising tax administration

• Making Tax Digital
• HMRC: investment in digital infrastructure
• Tax administration framework review
• Timely Payment
• Raising standards in the tax advice market
• Reducing inheritance tax reporting requirements

 
Tackling non-compliance

• Clamping down on promoters of tax avoidance
• Tackling disguised remuneration tax avoidance
• Off-payroll working rules
• No Safe Havens
• Tax Conditionality: licensing in Scotland and Northern Ireland
• Sanctions for illicit tobacco

 
Further tax policy announcements

• Fundamental review of business rates
• Aviation tax
• Strengthening the self-catering accommodation criteria for business rates
• Review of the Office of Tax Simplification (OTS)
• Residential property developer tax
• Dormant Assets Scheme expansion
• Pensions tax technical updates
• Tax treatment of Superfunds
• Aggregates Levy
• Landfill Tax review
• Carbon Emissions Tax (CET)
• Notification by large businesses of an uncertain tax treatment
• VAT grouping
• Partial Exemption and Capital Goods Scheme
• New rules to prevent value shifting for VAT
• VAT and the public sector
• Simplification of the land and property VAT rules
• Capital allowances: technical amendment to allowance statement requirements for Structures and Buildings Allowance (SBA)
• Transfer pricing documentation
• Securitisation tax rules
• Social Investment Tax Relief (SITR)

 
https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/972056/Tax_policies_and_consultations_2021_Web_accessible.pdf
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