The temporary reduced rate of VAT for tourism and hospitality ended on 31 March 2022. HMRC has updated its guidance accordingly.

There were 36 different types of flapjacks to be considered and to fully understand the matter the tribunal judges offered to eat a sample from each one of the disputed categories!

Plastic packaging tax (PPT) came into effect on 1 April 2022. HMRC has refreshed its guidance to summarise the requirement to register for PPT.