On 7 November 2018, HMRC released the following consultation outcomes:
- Tax Abuse and insolvency - The document confirms that legislation will be enacted to allow HMRC to make directors and other persons involved in company tax avoidance, evasion or phoenixism jointly and severally liable for tax liabilities that arise from those activities where the company becomes insolvent.
- Review of the corporate intangible fixed assets regime - The document summarizes the responses received to the consultation on the reform of the corporate intangibles regime with the objective of simplifying it and making it more effective in supporting economic growth.
- Tackling the hidden economy: public sector licensing – The document summarizes the responses received to the consultation on conditionality measures taken to tackle the hidden economy.
- Online platforms' role in ensuring tax compliance by their users - The document summarizes the submissions received to the consultation on the role of online platforms in ensuring tax compliance by their users and sets out the government's next steps, including using new technology to improve the guidance available for those who make money using online platforms.