Issue : Vol 188, Issue 4821

Since April 2021, more than 20,000 taxpayers have used HMRC’s online monthly payment plan service to spread their 2020-21 self-assessment tax bill, totalling £46m. Last year, 123,000...

Counter-fraud activity for the bounce back loan scheme was implemented too slowly to be effective and government’s activity to limit taxpayers’ exposure to fraudulent loans is inadequate,...

The Treasury should report on the environmental impact of each of its tax measures from now on as part of the effort needed by the government to ensure the UK meets its net zero 2050 target, says the...

Plastic packaging taxHMRC 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 –...

J Charman v CRC, Court of Appeal, 3 December 2021

Thomas Good v CRC, Upper Tribunal (Tax and Chancery Chamber), 18 November 2021...

The Queen on the application of S&S Consulting Services Ltd v CRC, Queen’s Bench Division, 26 November 2021...

Cambridge University Boathouse Ltd (TC8304)