From 1 October, Revenue Scotland will apply penalties and, where appropriate, interest to new and continuing failures to register for Scottish Landfill Tax (SLfT), submit a return for Land and Buildings Transaction Tax (LBTT) or SLfT, or make payments in time. Penalty and interest notices will be sent out for such failures in due course.
Revenue Scotland has now published the outcome of its recent consultation on options for improving its guidance for determining the tax rate applicable to contaminated soils.
Revenue Scotland is currently recruiting for a new Chief Executive to lead the organisation in its first year of operation.
Further details can be found on the Aspen People website.
The first LBTT forum will take place on 22 September 2015, at the COSLA building at Haymarket Yards. The forum is open to those with an interest in the operation of Land and Buildings Transaction Tax and will focus on ‘ground level’, practical or technical areas specific to the administration and operation of LBTT. If you would like to become a member and attend the first meeting of the forum, please visit the registration site.
Revenue Scotland has today published the responses to the SLfT consultation on guidance on how to determine the rate of Scottish Landfill Tax chargeable on contaminated soils. The final outcome of the consultation is expected to be published by the end of August 2015.
Dr Keith Nicholson has been appointed permanent Chair of Revenue Scotland from 1 August 2015 for a four year period until 31 July 2019, continuing the role he took up from 1 January 2015.
Revenue Scotland has today (Tuesday 21 July) published its statistical report for returns collected between 1 June and 30 June
From today (1 July), Landfill Operators have 44 days to submit their first quarterly return for Scottish Landfill Tax.
Revenue Scotland has today (Friday 19 June) published its statistical report for returns collected between 1 May and 31 May
Revenue Scotland has today launched its first public consultation in respect of Scottish Landfill Tax.