Weekly roundup of HMRC post-Brexit import, export and customs guidance: 12 December 2022

Published on: 12 December 2022

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Specialist Tax Regulatory Materials

Article summary

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 6 December 2022 to 12 December 2022.

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

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Guidance

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Personal Tax

VAT on property disposals

VAT on property disposalsThis guidance note provides an overview of the VAT treatment of selling property that is located in the UK. The UK includes Great Britain, Northern Ireland and the territorial sea of the UK. The sale of any land or building located outside the UK is outside the scope of UK

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

Personal Tax

Transferable tax allowance (also known as the marriage allowance)

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Corporation Tax

Foreign exchange issues

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14 Jul 2020 11:44 | Produced by Tolley Read more

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