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The Scottish Landfill Tax (Qualifying Material) Order 2016 will take effect on 1 October 2016 and Revenue Scotland is updating its guidance

Background

HMRC published a consultation on proposals to strengthen the tax avoidance disclosure regimes for indirect taxes and inheritance tax.

Clause 117 provides the legislation to bring into effect the additional 3% SDLT when individuals buy additional residential properties from 1 April 2016.

Background

We have provided input to HMRC on how to apply the ECJ judgment in Beteiligungsgesellschaft Larentia and Minerva mbH &a

The fulfilment house due diligence scheme (FHDDS) intends to set out ‘fit and proper’ standards that fulfilment houses will need to meet in order to operate from 2018-19.

A sub-group of HMRC’s Joint VAT Consultative Committee (JVCC) has been set up to discuss the VAT aspects of the Making Tax Digital (MTD) programme.

For a few years, ATT’s VAT sub-group have been expressing concern over when penalties might arise if HMRC concludes that a claim made for a VAT refund under the DIY housebuilders’ scheme was invali

The EU’s action plan for VAT provides, among other things, for:

The CIOT responded in June to a Scottish Government consultation on a Scottish replacement to APD. This follows the inclusion of provision for the devolution of APD in the Scotland Act 2016.

Background

Budget 2016 announced measures to tackle VAT loss arising from overseas businesses failing to account for the tax on sales of goods into the UK using online marketplaces.