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The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.

Currently, recycled plastic sourced from a mechanical reclamation route can be used to evidence that plastic packaging meets the 30% plastic packaging tax (PPT) relief threshold test.

Private residence relief has been a feature of capital gains tax since the charge was introduced in the Finance Act 1965.

Only a quarter (26%) of high net worth individuals (HNWIs) say that an adviser has raised the topic of charitable giving with them in the past, yet two in five believe it is important to discu

In the July 2022 issue of Tax Adviser, I wrote about the anonymised First-tier Tribunal decision of A Taxpayer v HMRC [2022] UKFTT 133 (TC) concerning the UK residence status

Claims under the Basic Payment Scheme 2023 in England needed to be in place by midnight on 15 May. After this date, entitlements have no value and will no longer be tradeable.

The measures under consideration in the consultation (tinyurl.com/3jhd4vn5) include:

The ATT and CIOT have responded to the HMRC/HMT consultation the ‘Taxation of environmental land management and ecosystem service markets’.

Improving tax compliance so more people file correctly and on time is one of HMRC’s key aims.