ÀÏ˾»úÎçÒ¹¸£Àû

Tax News

CIOT response: Plastic Packaging Tax - chemical recycling and adoption of a mass balance approach

Published on: 31 October 2023
Published by a

Specialist Tax Regulatory Materials

Article summary

The CIOT has responded to the HMRC consultation: Plastic Packaging Tax – chemical recycling and adoption of a mass balance approach.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

Popular Articles

Qualifying charitable donations

Qualifying charitable donationsCompanies can obtain corporation tax relief for qualifying payments or certain transfers of assets to charity under the qualifying charitable donations regime. Definition of qualifying charitable donationThe definition of ‘qualifying charitable donations’

14 Jul 2020 13:03 | Produced by Tolley Read more Read more

UK VAT invoice requirements

UK VAT invoice requirementsThis guidance note provides details of the information that must be shown on a valid tax invoice. Businesses supplying goods and services that are liable to the standard or reduced rate of VAT are required to issue a tax invoice to another VAT registered person.If the

14 Jul 2020 13:46 | Produced by Tolley Read more Read more

Parking provision and expenses

Parking provision and expensesCar parking facilities at or near to the employee’s workplaceThere is an exemption from tax and NIC where an employer provides parking, or pays for or reimburses an employee for the costs associated with car parking at or near the place of work; there are no reporting

14 Jul 2020 11:09 | Produced by Tolley Read more Read more