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From 1 April 2022, the plastic packaging tax will apply to plastic packaging manufactured in or imported into the UK containing less than 30% recycled plastic.

We have highlighted below some indirect tax COVID reminders and updates for October. 

Since our last update we have a new temporary reduced rate of VAT, more clarity on the VAT implications of the Eat Out to Help Out scheme and guidance on e-publications.

The government and HMRC have started publishing new guidance for indirect tax issues post the EU transition period from 1 January 2021.

Although the VAT return payment deferral period ended on 30 June 2020, there are still COVID-19 easements and issues to consider for indirect taxes. 

HMRC have published the long-awaited Revenue and Customs Brief 8 (2020): Change to partial exemption VAT  (https://tinyurl.com/ya2clbw8), which sets out its policy changes for bus

Our articles in the May (COVID-19: Indirect tax announcements) and June (

The government has published its policy paper, 'The UK's approach to t

HMRC responds to the CIOT's request for clarification of the way stamp duty land tax house builder relief operates for a limited liability partnership.

Further to the COVID-19 measures for indirect tax highlighted in our article in the May edition