The Scottish Infected Blood Support Scheme (Application of Sections 731, 733 and 734 of the Income Tax (Trading and Other Income) Act 2005) Order, SI 2017/446, ensures that compensation payments from the new Scottish Infected Blood Support Scheme to individuals infected with HIV or Hepatitis C th
The government has published two sets of draft regulations made under powers contained in Sch 28 to Finance Bill 2017:
HMRC is consulting until 30 June 2017 on introducing a new VAT collection mechanism for online sales, allowing VAT to be extracted directly from transactions at the point of purchase, known as ‘split payment’.
HMRC is consulting until 9 June 2017 on options to combat supply-chain fraud in supplies of labour within the construction sector.
The government is consulting until 12 June 2017 on introducing a new duty band for still cider below 7.5% abv, to target high-strength ‘white’ ciders, and a new duty band for still wine and made-wine between 5.5% and 8.5% abv, to encourage consumption of lower-strength wines.
HMRC is consulting until 5 May 2017 on extending the scope of landfill tax to material disposed at illegal waste sites; and following consultation, the draft Landfill Tax (Disposals of Material) Order 2017 amends the definition of a taxable disposal for landfill tax, so that any material disposed
The government is consulting until 12 June 2017 on the duty treatment of heated tobacco products, which use tobacco to produce or flavour vapour. This consultation is not concerned with e-cigarettes.
The government is calling for evidence until 30 June 2017 on the use of rebated gas oil, or ‘red diesel’, to understand how red diesel use has changed and how it could change in future.
The government should delay the launch of ‘making tax digital’ until 2020 and make the scheme optional for many small businesses and self-employed people, the House of Lords Economic Affairs Finance Bill sub-committee has recommended in a new report.
HMRC is consulting until 11 June 2017 on three possible models for late submission penalties under the ‘making tax digital’ reporting regime. These are: