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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

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

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. 

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