.png)
.png)
Joint and several liability
HMRC has published new guidance explaining how it deals with taxpayers who are involved in tax avoidance tax evasion or repeated insolvency who receive a joint and several liability notice.
Plastic packaging tax
The guidance on the plastic packaging tax has been revised. The requirement for businesses responsible for accounting for the tax as the manufacturer or importer of plastic packaging to include a statement with an invoice that the tax has been paid which was due to begin in April 2022 will be delayed. HMRC will publish further information about the requirement soon to give businesses time to prepare for changes to their systems.
BEPS
Spain and Andorra have deposited their instruments of ratification for the multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting (BEPS) with the Organisation for Economic Co-operation...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
