ÀÏ˾»úÎçÒ¹¸£Àû

Tax News

SI 2021/1417 The Plastic Packaging Tax (Descriptions of Products) Regulations 2021

Published on: 14 December 2021
Published by a

Specialist Tax Statutory Instruments

news-detailpage-img

Article summary

These Regulations amend the meaning of a packaging component that is subject to Plastic Packaging Tax, introduced by the FA 2021, by modifying the meaning of a packaging component with the removal of three categories of products and adding an additional category of products.

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

Popular Articles

Timing of disposal for capital gains tax

Timing of disposal for capital gains taxDate of disposalThe date of the disposal determines the period in which the gain is subject to capital gains tax (CGT). When the rates of CGT change, the determination of the date of disposal can also affect the rate of CGT that applies to the gain.See the

14 Jul 2020 13:50 | Produced by Tolley Read more Read more

Winding up a trust ― legal, administrative and compliance issues

Winding up a trust ― legal, administrative and compliance issuesOverviewWhen winding up a trust, there are legal formalities and compliance issues that need to be dealt with, as well as IHT and CGT consequences that flow from the termination. This guidance note considers when and how a trust comes

14 Jul 2020 14:01 | Produced by Tolley Read more Read more

Entity classification

Entity classificationImplications of entity classificationIf a subsidiary is established, it is important to determine how it will be treated for UK tax purposes as this will determine the basis on which it is taxed. A subsidiary may either be transparent (like a partnership, where the individual

14 Jul 2020 11:37 | Produced by Tolley Read more Read more