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Plastic packaging tax
HMRC has updated its plastic packaging tax guidance on creating invoices to state that the requirement to include a statement with an invoice to show the tax has been paid – due to commence in April 2022 – will be delayed.
New tax chamber
The First-tier Tribunal for Scotland (Chambers) Amendment Regulations SI 2021/448 create a new chamber – the Local Taxation Chamber – of the First-tier Tribunal for Scotland. The regulations came into force on 7 December 2021.
Peer reviews
The global forum has published a new peer review report on transparency and exchange of information on request for Kenya and three first-time reviews for Côte d’Ivoire Moldova and Tanzania.
Stop notices
A new HMRC factsheet covers the penalties that may be charged if a taxpayer fails to comply with a stop notice.
Clearances
HMRC has published new...
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