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TAX POLICY ADMINISTRATION


The Scottish Landfill Tax (Standard Rate and Lower Rate) Order, SSI 2018/87, sets the standard and lower rates of Scottish landfill tax for disposals made on or after 1 April 2018 at £88.95 and £2.80 respectively.

HMRC has published the following:

The National Crime Agency (NCA) has secured two unexplained wealth orders (UWOs) relating to two properties, one in London and one in the South East of England, worth a total of £22m. The owner of the properties is believed to be a ‘politically exposed person’.

Builder’s Block

Trade carried on a commercial basis

Sources of income and assessment

Card image Ben Jones Sebastiano Sciliberto Georgina Jones Susan Seabrook
Ben Jones, Susan Seabrook, Sebastiano Sciliberto and Georgina Jones (Eversheds Sutherland) provide an overview of the different unilateral approaches and international efforts to determine a multinational solution.
 
HMRC needs to exercise more care when applying for search and seizure warrants, writes Patrick Cannon (15 Old Square Tax Chambers).
 

The Financial Secretary to the Treasury has indicated that the government is preparing to go ahead with a tax on the revenues of large digital businesses, which was the government’s preferred ‘interim’ option in its recent consultation on corporate tax and the digital economy.

HMRC has published revised advisory fuel rates for company cars, applying from 1 March 2018. The rates are to be used only where employers either reimburse employees for business travel in their company cars, or require employees to repay the cost of fuel used for private travel.

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