Exchequer Secretary to the Treasury, David Gauke, has published nine documents for discussion and consultation relating to tax, following commitments made at the June budget.

The consultations are part of the the coalition government's commitment to being "more open and transparent" in its approach to policy making, the Treasury announced today (July 27).

“We want to make the tax system simpler and work better for the taxpayer," said Gauke. "By reducing burdens, making the right choices and involving taxpayers, we are sending a very clear signal that Britain is open for business.”

“We are committed to a more considered and open approach to tax policymaking," Gauke added. "That is why consultation and scrutiny of our tax policies will be the cornerstone of our tax policymaking process. I want to encourage relevant parties to provide their feedback on the tax consultations we have published today.”

Details on each document, published July 27 are as follows:

PAYE reform

The consultation on improving the operation of Pay As You Earn (PAYE) seeks views on the collection of real time information to simplify taxation and reduce burdens on business. It also invites views on an option for longer-term reform to improve accuracy and further reduce administrative burdens, or alternative proposals to the same end. The government seeks interested parties’ views on these proposals;

Furnished holiday lettings

The consultation document seeks views on a proposal to ensure that the tax rules for furnished holiday lettings meet EU legal requirements in a fiscally responsible way, by changing the eligibility thresholds and restricting the use of loss relief.

Pensions tax relief

The government announced in the June budget that it is considering the issue of pensions tax relief. A discussion paper sets out the range of policy issues that would need to be decided in any new regime. The government seeks interested parties’ views on these issues;

Associated company rules

The government has published a summary of responses to the recent consultation on simplifying the associated company rules as they apply to the small profits rate of corporation tax. As announced in the June budget, the government will introduce the proposed legislation in Finance Bill 2011 and it will take effect from April 1, 2011;

Inheritance tax avoidance schemes

The consultation seeks views on legislation designed to bring inheritance tax, as it applies to the transfer of property into trust, into the disclosure regime, with the objective of addressing the problem of identifying such schemes and users at an early stage. The government seeks interested parties’ views on the detail of implementation;

Taxation of foreign branches

The discussion document seeks views on the scope of an exemption for foreign branch profits, aimed at delivering a more territorial approach to corporation tax to enhance the UK’s competitiveness. The government seeks interested parties’ views on the likely impacts of the proposals set out in the document and on implementation of these proposals;

Controlled Foreign Companies interim improvements

The government has published a short note setting out the aim and scope of CFC interim improvements, together with the framework for consultation over the summer. The government seeks interested parties’ views on the nature of these improvements, including possible options to achieve the aims set out here and potential other worthwhile improvements that should be considered;

Modernisation of Investment Trust Company rules

The consultation document sets out proposals for modernising tax rules for Investment Trust Companies, together with consequential amendments to the Companies Act by the Department for Business Innovation and Skills. The government seeks interested parties’ views on the proposals for change;

National Minimum Wage: travel and subsistence schemes

The government has published a summary of responses to the recent consultation on travel and subsistence schemes implemented for some temporary workers paid at or near the National Minimum Wage (NMW). The government has concluded that, on balance, action should be taken. It will amend the NMW Regulations to take effect from January 1, 2011.