ÀÏ˾»úÎçÒ¹¸£Àû

Tax News

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

Published on: 12 September 2022
Published by a

Specialist Tax Regulatory Materials

news-detailpage-img

Article summary

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 5 September 2022 to 12 September 2022.

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

Popular Articles

BPR ― trading and investment businesses

BPR ― trading and investment businessesIntroductionThe basic qualification rules for business property relief (BPR) are illustrated in the Flowchart ― trading or investment business for BPR purposes.For an overview of BPR, see the BPR overview guidance note.Relevant business propertyThe main

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

Non-business expenses

Non-business expensesIntroductionIn order for an expense to be tax deductible it must be incurred because of an employee’s employment. Any non-business related expense is, therefore, not relievable except in some very particular circumstances.This guidance note deals with three separate issues. The

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

Research and development (R&D) relief ― overview

Research and development (R&D) relief ― overviewThis guidance note provides an overview of the research and development (R&D) tax reliefs for companies.See the Research and development tax relief summary diagram which summarises the R&D tax relief.See also Simon’s Taxes D1.401.For a factsheet which

14 Jul 2020 12:22 | Produced by Tolley in association with Will Sweeney Read more Read more