This note sets out the rules regarding the tax treatment of alcohol and tobacco purchases made by passengers, and sets out proposals the Government has published for reforming these rules in the context of Brexit, and the UK’s departure from the EU single market.
Documents to download
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Tax Law Rewrite : the final Bills (118 KB, PDF)
In November 2009 two Bills to rewrite corporation tax and international tax legislation were introduced in the Commons – the last two Bills in the Tax Law Rewrite Project, launched in 1996. This note examines the background to the project, and the preparation of these last two Bills.
Documents to download
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Tax Law Rewrite : the final Bills (118 KB, PDF)
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To support the self-employed through the coronavirus outbreak the Government has introduced the Self-Employment Income Support Scheme (SEISS).
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UK tax law is specifically targeted rather than purposive: in tackling the exploitation of loopholes in the law, governments have legislated against individual avoidance schemes as and when these have come to light. This note looks at the case that has been made recently for a general anti-avoidance rule, and the Coalition Government's introduction of a 'narrower' General Anti-Abuse Rule in 2013.
