ณษศหำฐา๔

Tax News

HMRC Guidance: Plastic Packaging Tax force of law guidance

Published on: 22 March 2022
Published by a

Specialist Tax Regulatory Materials

Article summary

HMRC has published guidance on a range of administrative and technical issues affecting Plastic Packaging Tax.

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

Popular Articles

Income tax losses โ€• overview

Income tax losses โ€• overviewIncome tax losses can arise due to a number of reasons, but not all losses can be relieved against total income and some losses can only be set against certain types of component income. The table below is a summary of the main reliefs for income tax losses.Summary of

04 Mar 2021 12:19 | Produced by Tolley Read more Read more

Incentives, awards and prizes

Incentives, awards and prizesIntroduction โ€• incentives, awards and prizesEmployers may use a variety of methods to reward and encourage employees in their work. These are commonly known as incentives, awards or prizes. For the purposes of this note, the term โ€˜awardโ€™ will be used to cover all

14 Jul 2020 11:57 | Produced by Tolley Read more Read more

Exemption โ€• overview โ€• items exempt from VAT in the UK

Exemption โ€• overview โ€• items exempt from VAT in the UKVAT exemption: list of supplies exempt from UK VATThe goods or services that are exempt from VAT are listed under various group headings within VATA 1994, Sch 9, Pt II.It is important to remember that not all supplies that come within a heading

14 Jul 2020 12:45 | Produced by Tolley Read more Read more