Weekly roundup of HMRC import, export and customs guidance: 13 November 2023

Published on: 13 November 2023

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Specialist Tax Regulatory Materials

Article summary

Details of updates to HMRC import, export and customs guidance for the period from 6 November 2023 to 13 November 2023.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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Guidance

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Personal Tax

Timing of disposal for capital gains tax

Timing of disposal for capital gains taxDate of disposalThe date of the disposal determines the period in which the gain is subject to capital gains tax (CGT). When the rates of CGT change, the determination of the date of disposal can also affect the rate of CGT that applies to the gain.See the

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Year-end tax planning

Trusts and Inheritance Tax

BPR ― trading and investment businesses

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14 Jul 2020 15:36 | Produced by Tolley Read more

Employment Tax

Non-business expenses

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14 Jul 2020 12:16 | Produced by Tolley Read more

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