A number of interesting consultations have been opened recently.

Intermediaries Legislation (IR35): discussion document – comments due by 30 September 2015

This document sets out a framework for discussions between HMRC and stakeholders to explore options to make the intermediaries legislation – commonly known as IR35 – more effective.

Pension transfers and early exit charges: consultation – comments due by 21 October 2015

This consultation looks at options to address excessive charges for early exit penalties and how to make the process for transferring pensions from one scheme to another quicker and smoother.

Simplification of the tax and National Insurance treatment of termination payments – comments due by 16 October 2015

This consultation seeks views on:

• Removing the distinction between contractual and non-contractual termination payments
• The design of the new exemption
• If the income tax and National Insurance treatment of termination payments should be aligned
• Which of the existing income tax exemptions should be retained
• If any new exemptions should be introduced

Tackling the hidden economy: Extension of data-gathering powers – comments due by 14 October 2015

This consultation seeks responses on the best way to implement the extended data-gathering powers which to obtain information from electronic payment providers and business intermediaries.

Strengthening sanctions for tax avoidance – a consultation on detailed proposals – comments due by 14 October 2015

This consultation builds on the principles established in the earlier consultation Strengthening Sanctions for Tax Avoidance. It also considers further additional measures to strengthen the impact of the General Anti-Abuse Rule in tackling marketed avoidance schemes.

Improving large business tax compliance – comments due by 14 October 2015

At Summer Budget 2015, the government announced plans to consult on measures to improve large business tax compliance. These measures are designed to drive behavioural change in the large business population, embedding best practice in tax compliance in the population as a whole.

This consultation sets out proposals for a legislative requirement for all large businesses to publish their tax strategy, a voluntary ‘Code of Practice on Taxation for Large Business’ setting out the behaviours expected by HMRC and a new ‘Special Measures’ regime.

Taxing termination payments – comments due by 16 October 2015

The consultation focuses on:

• Removing the distinction between contractual and non-contractual termination payments and whether this will make it easier for employers and employees to understand
• The design of the new exemption from income tax and NICs
• Whether the income tax and National Insurance treatment of termination payments should be aligned
• Which of the existing exemptions which remove the liability to income tax should be retained and whether any new exemptions should be introduced