The government is to amend the Landfill Tax Regulations 1996 to allow for a two-year transition period, from 1 April 2018 until 31 March 2020, during which environmental bodies can continue to use unspent contributions to the landfill communities fund (LCF) on projects located in Wales.
Following consultation between February and April this year, HMRC received broad support for moving to a single registration process for alcohol duties and confirmed its intention ‘to pursue harmonisation across all alcohol regimes’.
Following consultation between February and May 2017 on a group of new sanctions against evasion of tobacco duty and other excise duties, HMRC will carry out further work on a group of proposed sanctions for evasion of tobacco duty, with a view to confirming early next year how it intends to proc
The EU Parliament and Council have reached provisional agreement on revised EU ETS targets for the period from 2021 to 2030.
The OTS has made 23 separate recommendations (8 core and 15 administrative) in its final report on VAT simplification.
The government is consulting until 24 November on draft amending regulations to bring forward the 2018 compliance deadlines for UK operators in the EU Emissions Trading System (EU ETS), to provide clarity during the UK’s withdrawal from the EU.
The government has tabled resolutions for a Customs Bill, the ‘Taxation (Cross-border Trade) Bill’, and has now introduced the Trade Bill to Parliament.
The Taxation (Cross-border Trade) Bill will:
SDRT on transfer into clearing service
Customer’s entitlement to refund and trader’s right to repayment