Sugary drink tax a 100% tax on energy drinks, to curb unhealthy consumption of sugary drinks that can lead to diabetes; it also added a 100% tax on cigarettes. In the 2016 United Kingdom budget, the UK Government announced the introduction of a sugar tax, officially named the "Soft Drinks Industry Levy". The tax came into effect on 6 April 2018. Beverage manufacturers are taxed according to the volume of sugar-sweetened beverages they produce or import. The tax is imposed at the point of production or importation, in two bands. Drinks with total sugar content above 5g per 100 millilitres are taxed at
Tax avoidance UK, which recommended that the UK should introduce such a rule, which was introduced in 2013. The rule prevents the reduction of tax by legal arrangements, where those arrangements are put in place purely to reduce tax, and would not otherwise be regarded as a reasonable course of action. Following the Panama Papers leak, "Private Eye", "The Guardian" and other British media outlets noted that Edward Troup, who became executive chair of HM Revenue and Customs, worked with Simmons & Simmons in 2004 representing corporate tax havens and opposed the GAAR in 1998. One historic example of tax avoidance still