ÀÏ˾»úÎçÒ¹¸£Àû

Tax News

SI 2021/693 The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) (No. 3) Regulations 2021

Published on: 11 June 2021
Published by a

Specialist Tax Statutory Instruments

Article summary

The Regulations make amendments to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations, SI 2020/1457 to implement preferential customs import duty rates agreed under further free trade arrangements entered between the UK and other countries. They also amend the Customs (Tariff Quotas) (EU Exit) Regulations, SI 2020/1432.

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

Popular Articles

Payment of the remittance basis charge

Payment of the remittance basis chargeRemittance basis chargeThe remittance basis charge is an annual charge payable by ‘long-term’ UK residents for the privilege of claiming the remittance basis.Taxpayers who wish to utilise the remittance basis (but do not qualify for it automatically) must pay

14 Jul 2020 12:52 | Produced by Tolley Read more Read more

Taxation of loan relationships

Taxation of loan relationshipsThe vast majority of companies will have loan relationships and so will need to consider how they are taxed under the loan relationship rules. There are also specific provisions dealing with relevant non-lending relationships and other deemed loan relationships.

14 Jul 2020 13:48 | Produced by Tolley Read more Read more

What are connected companies for loan relationship purposes ― practical approach

What are connected companies for loan relationship purposes ― practical approachBrief overview of the rulesThe loan relationships legislation applies to any ‘money debt’ arising from the lending of money entered into by a company, either as a lender or borrower. The rules are contained in CTA 2009,

20 Apr 2021 16:00 | Produced by Tolley Read more Read more