Weekly roundup of HMRC import, export and customs guidance: 19 May 2025

Published on: 19 May 2025

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Specialist Tax Regulatory Materials

Article summary

Details of updates to HMRC import export and customs guidance for the period from 13 to 20 May 2025.

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

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Guidance

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Trusts and Inheritance Tax

Spouse exemption from inheritance tax

Spouse exemption from inheritance taxArguably, the most important inheritance tax exemption is the spouse exemption from inheritance tax.There is no IHT to pay on gifts from husband to wife and vice versa, or from one civil partner to the other (referred to collectively in this note as ‘spouses’).

14 Jul 2020 13:56 | Produced by Tolley in association with Emma Haley at Boodle Hatfield LLP Read more

Value Added Tax

Exemption ― burial and cremation

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14 Jul 2020 11:38 | Produced by Tolley Read more

Value Added Tax

Exemption ― overview ― items exempt from VAT in the UK

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14 Jul 2020 12:45 | Produced by Tolley Read more

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