½Ū×ÓŹÓʵ

Tax News

Updated HMRC guidance on Plastic Packaging Tax

Published on: 17 November 2021
Published by a

Specialist Tax Regulatory Materials

Article summary

HMRC has updated its guidance on packaging subject to plastic packaging tax with more information about recycled plastic.

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

Popular Articles

Transfer of assets to beneficiaries ā€• legal, administration and tax issues

Transfer of assets to beneficiaries ā€• legal, administration and tax issuesThis guidance note outlines how assets are transferred to beneficiaries and the tax consequences that flow from the transfer. Whether a payment is income or capital is discussed in the Payments to trust beneficiaries guidance

14 Jul 2020 13:52 | Produced by Tolley Read more Read more

Taxation of loan relationships

Taxation of loan relationshipsThe vast majority of companies will have loan relationships and so will need to consider how they are taxed under the loan relationship rules. There are also specific provisions dealing with relevant non-lending relationships and other deemed loan relationships.

14 Jul 2020 13:48 | Produced by Tolley Read more Read more

Subsistence expenses

Subsistence expensesIntroductionSubsistence is the amount incurred as a consequence of business travel. Typically it relates to accommodation and meal costs incurred. These amounts are allowed because they are associated with the necessary travel which is not to a permanent workplace. See the Travel

14 Jul 2020 13:43 | Produced by Tolley in association with Philip Rutherford Read more Read more