‘Sugar levy’– this tax will do you good
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.
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SDLT: changes to the filing and payment process
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 and Anti-avoidance of Devolved Taxes (Wales) Bill
(LTT) to replace the UK stamp duty land tax in Wales from April 2018 and includes measures to tackle the avoidance of devolved taxes.
Making Tax Digital – consultation
On 15 August 2016, HMRC published six consultation documents on its Making Tax Digital proposals.
Secondary adjustments to transfer pricing legislation
In our response to the consultation document published in May (Introduction of Secondary Adjustments into the UK’s Domestic Transfer Pricing Legislation) on whether secondary adjustments should be
Landfill tax consultation: improving clarity and certainty for taxpayers
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
Scotland update – call for evidence on Scotland’s relationship with the EU
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
The Welsh Government consults on higher rates of stamp duty
The Welsh Government’s Treasury Paper 5 sought views on the Welsh policy approach to the higher rates for LTT purposes.