Following the Pre-Budget Report on 9 October, the Treasury has today published the following consultation documents:

Income shifting: a consultation on draft legislation

Securing a sustainable future: a consultation on the North Sea Fiscal Regime

Paying a Fairer Share: a consultation on residence and domicile

Principles-based approach to financial products avoidance: a consultation document

Copies of these documents have been deposited in the Libraries of both Houses and are available on the Treasury website.