ÀÏ˾»úÎçÒ¹¸£Àû

Tax News

Weekly roundup of HMRC import, export and customs guidance: 24 June 2024

Published on: 24 June 2024
Published by a

Specialist Tax Regulatory Materials

news-detailpage-img

Article summary

Details of updates to HMRC import, export and customs guidance for the period from 18 June 2024 to 24 June 2024.

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

Popular Articles

Sales, advertising and marketing

Sales, advertising and marketingExpenditure on sales, advertising and marketing activities may include amounts which are disallowable for the purposes of calculating trading profits. This may be because the expenditure is:•capital in nature (see the Capital vs revenue expenditure guidance note)•not

14 Jul 2020 13:28 | Produced by Tolley Read more Read more

Gifts with reservation ― overview

Gifts with reservation ― overviewIntroductionA gift with reservation (GWR) arises when an individual ostensibly makes a gift of his property to another person but retains for himself some or all of the benefit of owning the property. The legislation defines a gift with reservation with reference to

14 Jul 2020 11:48 | Produced by Tolley Read more Read more

Interest on late paid tax

Interest on late paid taxIntroductionInterest on late paid tax is a compulsory charge set out in legislation to reflect the interest which would have accrued to the Exchequer had the correct amount of tax been paid at the right time.Harmonised legislation was introduced in 2009 to:•set statutory

14 Jul 2020 12:00 | Produced by Tolley in association with Philip Rutherford Read more Read more