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

Payments to trust beneficiaries

Payments to trust beneficiariesThis guidance note considers the trustees powers to make payments and whether the payment made is income or capital.This guidance note is designed to give outline and background for accountants and tax advisers who deal with clients establishing trusts. It is not

14 Jul 2020 12:52 | Produced by Tolley Read more Read more

Fuel-related payments / mileage payments

Fuel-related payments / mileage paymentsIntroductionMost employers will make payments to employees in relation to business travel. Among the most common payments in relation to business travel are fuel and mileage payments. If an employer does not reimburse these amounts, then the employee will be

14 Jul 2020 11:46 | Produced by Tolley in association with Philip Rutherford Read more Read more

VAT registration ― change of VAT registration details

VAT registration ― change of VAT registration detailsVAT registered persons must keep their VAT registration details up to date and notify HMRC of any changes. Failure to notify HMRC by the relevant time could result in a penalty. For guidance regarding penalties for failure to notify please see the

14 Jul 2020 13:57 | Produced by Tolley Read more Read more