In brief: 18 January 2024

Dispute resolution

HMRC has revised its alternative dispute resolution guidance (ADR) to state that large businesses no longer need to contact their customer compliance manager or caseworker before applying for ADR. They should apply for ADR after receiving an acknowledgement letter of their appeal from the tribunal.

tinyurl.com/hmrcadrguidance

VAT and fuel

VAT Notice 701/19: Fuel and power has been updated to include information about the treatment of charging of electric vehicles when using charging points.

tinyurl.com/vatn70119

Plastic packaging tax

The guidance on registering for the plastic packaging tax if a business has manufactured or imported ten or more tonnes of plastic packaging in the last 12 months has been amended to include the rate of tax from 1 April 2024 which will be £217.85 a tonne.

tinyurl.com/hmrcpptregguidance

Energy saving materials

A new policy paper on the additional buildings and technologies that will benefit from VAT relief for the installation of energy-saving materials has been published. From 1...