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HMRC consults on draft legislation to devolve landfill tax to Scotland
Practical Law UK Legal Update 3-590-6086 (Approx. 3 pages)
HMRC consults on draft legislation to devolve landfill tax to Scotland
HM Revenue and Customs (HMRC) published a draft Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015 and Revenue and Customs Brief 45 (2014): devolution of Landfill Tax to Scotland and the transitional period for the Landfill Communities Fund, on 28 November 2014.
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