‘Sugar levy’– this tax will do you good
Background The government published proposals for a levy on drinks that contain added sugar.
Indirect Tax
Indirect Tax
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 de...
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 ...
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Latest briefings
VAT: The meaning of use and enjoyment
Background The government has adopted legislation that will change the place of supply of repair services provided to i...
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....
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...
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 dispo...
Making Tax Digital – consultation
On 15 August 2016, HMRC published six consultation documents on its Making Tax Digital proposals.
Scotland update – A consultation on Revenue Scotland guidance for Scottish landfill tax
The Scottish Landfill Tax (Qualifying Material) Order 2016 will take effect on 1 October 2
VAT: Mitigating uncertainty for VAT-free transfers of a going concern (TOGC)
The sale or transfer of a business (known as TOGCs) can be significant in value so it is essential to accurately identif...