The government has published further draft legislation for Finance Bill 2021 (FB 2021) (previously referred to as Finance Bill 2020/21) together with accompanying explanatory notes responses to consultations and other supporting documents. The majority of the provisions including the new plastic packaging tax were previously announced. There is also a new consultation on making tax digital for corporation tax.
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")