Issue : Vol 189, Issue 4834

In his spring statement, the chancellor announced that the primary threshold for class 1 National Insurance contributions and the lower profits limit (LPL) for class 4 contributions will rise from 6...

The chancellor announced the introduction of a time-limited zero rate of VAT for the installation of some energy saving materials (ESMs). This reverses a Court of Justice of the EU ruling in 2019,...

The maximum employment allowance will increase from £4,000 to £5,000 from 6 April 2022, the chancellor announced in the spring statement. This means eligible businesses, charities and...

Plastic packaging tax HMRC has published force of law guidance on a range of administrative and technical issues affecting plastic packaging tax. tinyurl.com/hmrcpptgmarch Treaty shopping The...

CRC v AML Tax (UK) Ltd, Upper Tribunal (Tax and Chancery Chamber), 14 March 2022...

CRC v NCL Investments Ltd and another, Supreme Court, 23 March 2022...

CRC v Volkerrail Plant Ltd and others, Upper Tribunal (Tax and Chancery Chamber), 7 March 2022...

S Mathur (TC8419)