The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations, SI 2011/2225, make detailed changes to the principal regulations in SI 2010/593.
Proposals to update customs and excise legislation with a view to ‘simplifying the legislation, closing the tax gap, removing burdens on business and strengthening the UK’s borders’ are the subject of an HMRC consultation.
Revenue & Customs Brief 31/11 sets out changes to the excise duty treatment of certain fuel additive products.
The Betting and Gaming Duties Act 1981 (Amendment) Order, SI 2011/1753, amends the definition of a category B3 gaming machine for the purpose of amusement machine licence duty.
Revenue & Customs Brief 12/11 explains the transitional arrangements that HMRC will operate in relation to increased time limits for excise duty assessments and claims to overpaid duty.
Alan Powell reviews the Budget 2011 Tax Proposals