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The final sitting of the Public Bill Committee on Finance Bill 2016.
KEY POINTS
- Landfill tax rates are increased by inflation to maintain incentives to recycle.
- HMRC will be able to assess an individual’s income tax or capital gains tax liability without a self-assessment return being required.
- Charitable donations will be able to be made through intermediaries subject to an annual gift aid declaration.
- HMRC data-gathering powers are extended.
- The Office of Tax Simplification is put on a statutory footing.
The sixth and final sitting of the Public Bill Committee’s debates on Finance Bill 2016 started with clause 126 – ‘stamp duty on certain transfers to depositaries or providers of clearance services’.
Under the clause securities transferred to a depositary receipt issuer or clearance service or their respective nominees as a result of the exercise of an option will be charged the...
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