
Plastic Packaging Tax to be introduced April 2022 – Initial guidance
The UK Government is introducing a Plastic Packaging Tax (PPT). This is intended to deter the use of single use plastic and move towards recycled plastic. The tax will apply to packaging that does not contain at least 30% recycled plastic.

Smaller VAT-registered businesses urged to prepare for 'Making Tax Digital'
Small VAT-registered businesses have until April 2022 to prepare for a shake-up in the way they submit VAT returns.

Take care to avoid the HMRC's Scrooge-like attitude to Christmas generosity
As employers gear up for the Christmas party season for the first time in two years, they need to take care to avoid a tax hangover.

HMRC clarifies new penalty regime for late tax payments
HM Revenue & Customs (HMRC) has updated their guidance on the new regime for penalties and interest for late payment of tax. This is the next step in an ongoing process of unifying the rules across all the taxes.

B2C place of supply of digital services
An ongoing area of risk for both VAT registered and Non-VAT registered businesses is the place of supply of their services, as there are many small differences which can catch suppliers out. For VAT purposes, the place of supply is generally where a business is liable to charge VAT.

DIY VAT claim
There is a special mechanism to recover VAT incurred on building, or converting a non-residential property into, a new home for you or a family member to live in. This is often referred to as a DIY VAT claim and is well worth exploring to recover some of the VAT costs that could otherwise be forgotten about.

Making Tax Digital for VAT
When Making Tax Digital for VAT (MTD) was introduced back in 2019, it was compulsory for most businesses trading above the VAT threshold of £85,000 to keep records in a digital format and submit their VAT returns using MTD compatible software.

ICAEW urges HMRC to scrap exemptions to simplify VAT rules
In response to HMRC's consultation on simplifying the rules relating to land and property, the Institute of Chartered Accountants in England and Wales (ICAEW) has urged HMRC to abolish all VAT exemptions and remove all VAT options.