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The monthly round up of COVID-19 measures affecting indirect tax.

In our September edition, our article ‘Brexit: indirect tax post transition period’ (tinyurl.com/yyc363zd) highlighted newly published post-transition government policy and HMRC guidance fo

What will be the significance of a shipment of goods that arrives in GB from 1 January 2021 that has a value of less than £135?

Wherever you might sit in the spectrum of views on climate change, the UK has legally committed itself to reaching a 100% reduction in net greenhouse gas emissions by 2050, using 1990 as the baseli

Although the UK officially left the EU on 31 January, the status quo on trading arrangements continued after this date.

The government launched its Winter Economy Plan on 24 September (tinyurl.com/y4j9cjjm), and section 3.2 sets out several COVID

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. 

There are probably few subjects in the world of VAT that cause as many headaches as the transfer of a going concern (TOGC) rules. Is a business being sold or just individual assets?

Subject to the usual caveats about making generalisations, tax disputes can typically be divided facts are.