HM Revenue and Customs (HMRC) has published, for external comment, two draft statutory instruments and draft guidance, Tax Information and Impact Note, and two explanatory memorandums concerning the new testing regime for waste fines in respect of determining Landfill Tax liability.
These regulations provide for the testing of waste fines by use of a Loss on Ignition test. The guidance sets out the detail of the processes to be followed.
Any comments on these draft regulations should be sent by email to email@example.com or by post to:
3W Ralli Quays
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By 10 March 2015.