Market leading insight for tax experts
View online issue

Landfill tax guidance delayed

printer Mail

HMRC says it is still considering the responses to Landfill tax: draft further guidance on lower rating, published in September 2013. The draft guidance was open to a six-week informal consultation to allow industry to comment on its content before formal publication. The aim was to publish revised final guidance by 11 November 2013 but, due to the extent of the responses to the consultation (120 responses were received), HMRC will need to consider the responses before finalising the guidance. In the meantime, the existing guidance on HMRC’s website continues to apply.