Enabling changes to Welsh tax legislation

We are consulting on what the right tools are to ensure Welsh Ministers can make changes to the “Welsh Tax Acts” at short notice in the following circumstances:

• to stop avoidance or evasion of the devolved Welsh taxes
• to comply with international obligations
• in situations of exceptional need (such as in response to a tribunal or higher courts decision) 
• in specific circumstances where Welsh Ministers consider it in the public interest to do so. In particular, in response to tax policy changes made by the UK government.