After a relatively quiet few months on the consultation front, a number of consultations have recently been launched.

Review of the corporate intangible fixed assets regime – closes 11 May 2018

HMRC and HM Treasury are inviting views on the corporate intangibles regime and reforms to support its administration, cost-effectiveness and international competitiveness.

Extension of offshore time limits – closes 14 May 2018

Views are sought on how HMRC should legislate to extend the time limits to assess tax in cases involving offshore income, gains or chargeable transfers.

Draft legislation: The Qualifying Care Relief (Specified Social Care Schemes)(Amendment) Order 2018 – closed 5 March 2018

This consultation looks at extending qualifying care relief to payments for care made by Shared Lives schemes that aren’t funded by local authorities.