Weekly roundup of HMRC import, export and customs guidance: 17 July 2023

Published on: 17 July 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 10 July 2023 to 17 July 2023.

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

News

Guidance

Popular Articles

Owner-Managed Businesses

Special rate pool and long life assets

Special rate pool and long life assetsSpecial rate poolExpenditure on some types of plant or machinery must, if neither annual investment allowance (AIA) nor first year allowances (FYAs) are available, be allocated to a ‘special rate pool’. Expenditure to be allocated to the special rate pool

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Trusts and Inheritance Tax

Corrections and amendments to the IHT account

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Value Added Tax

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14 Jul 2020 13:57 | Produced by Tolley Read more

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