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In the May 2016 edition of Tax Adviser, we explored some of the difficulties with the travel and subsistence rul

The question we’re always asked about any fiscal event is ‘what’s the headline?’ I think it has to be Chancellor Philip Hammond’s final announcement – that he’s just delivered his last Autumn State

Background

The government published proposals for a levy on drinks that contain added sugar. Behind the tax is concern that drinks that are high in sugar content are leading to obesity.

Background

The government has adopted legislation that will change the place of supply of repair services provided to insurers with effect from 1 October 2016 (

Where the sum payable for a property is contingent or uncertain, an application for deferment of SDLT will also have to be done within the 14 days rather than the current 30 days.

(LTT) to replace the UK stamp duty land tax in Wales from April 2018 and includes measures to tackle the avoidance of devolved taxes.

Online registration, self-certification and digital reporting of employee share plans was introduced by HMRC on 6 April 2014, with the introduction of the Employment Related Securities (ERS) Online

On 15 August 2016, HMRC published six consultation documents on its Making Tax Digital proposals.

Announced in Budget 2016, this consultation sought views on HMRC’s proposals to amend the definition of a ‘taxable disposal’ of waste at a landfill site, with the aim of clarifying the scope of the

The European and External Relations Committee of the Scottish Parliament issued a call for written evidence (tinyurl.com/j7nkvhm) at the start of August to support its inquiry into the implications