Issue : Vol 189, Issue 4823

HMRC is reviewing how VAT is claimed on the cost of charging electric vehicles.It is considering the evidence required to allow an employer to claim the related VAT when they reimburse an employee for...

Interest ratesThe HMRC late payment interest rate rose to 2.75% from 4 January 2022 for the main taxes and duties (it was previously 2.6%). The repayment interest rate remains at 0.5%. Full details...

C Thomson (TC8337)

RNS Utilities Ltd (TC8319)

JT Quinns Ltd; Queen-Rose Green (TC8338)

TR, SP and SR Rogers (TC8342)

C Bradley (TC8344)