ณษศหำฐา๔

Tax News

Updated HMRC guidance on Plastic packaging tax

Published on: 03 February 2023
Published by a

Specialist Tax Regulatory Materials

Article summary

HMRC has updated its guidance on records keeping and accounts for Plastic Packaging Tax.

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

Popular Articles

Winding up a trust โ€• legal, administrative and compliance issues

Winding up a trust โ€• 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

Gifts with reservation โ€• overview

Gifts with reservation โ€• overviewIntroductionA gift with reservation (GWR) arises when an individual ostensibly makes a gift of his property to another person but retains for himself some or all of the benefit of owning the property. The legislation defines a gift with reservation with reference to

14 Jul 2020 11:48 | Produced by Tolley Read more Read more

Corrections and amendments to the IHT account

Corrections and amendments to the IHT accountThis guidance note explains how to deal with changes to the taxable values in the original inheritance tax account.Why do amendments arise?When the IHT account is first submitted to HMRC, it is based on information available at an early stage of the

14 Jul 2020 11:20 | Produced by Tolley Read more Read more