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Issue : Vol 189, Issue 4834
29 Mar 2022
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...
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READERS'
FORUM 
Tax tip: Negligible value claim in a client’s tax return
Readers’ forum: How can clients avoid paying large inheritance tax bill immediately?
Readers’ forum: Time limits to amend returns
Readers’ forum: Were repair costs capital expenditure?
Readers’ forum: Can different apportionment methods be applied?
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