In brief: 23 June 2022

Employment allowance

Some 1 153 000 employers claimed the employment allowance in 2021-22 according to HMRC statistics. This is an increase of 6% from the previous year. 85% of companies claiming the allowance are micro employers ie those with one to nine employees.

tinyurl.com/hmrcempallcestat

First-tier Tribunal

A new First-tier Tribunal practice statement covers the procedural aspects of applying for – and the tribunal determining and issuing – a witness summons. It also notes that summonses should normally be used only where the evidence sought is relevant to the issues in the proceedings and where a witness has refused or is considered unlikely to attend.

tinyurl.com/fttpswitness

Freeports

The Designation of Freeport Tax Sites (Plymouth and South Devon Freeport) Regulations SI 2022/643 designate various areas within the Plymouth and South Devon freeport as freeport tax sites with effect from 4 July 2022.

tinyurl.com/si2022643

Anti-money laundering

The Treasury has published...