Weekly roundup of HMRC import, export and customs guidance: 24 March 2025

Published on: 24 March 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 18 to 24 March 2025.

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

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Guidance

Popular Articles

Owner-Managed Businesses

Definition of a close company

Definition of a close companyThe detailed definition of a close company is set out below, but in summary the rules are targeted at those companies where the owners can manipulate the activities of the company to influence their own tax position. Therefore, broadly speaking, in most cases an

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Corporation Tax

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Corporation Tax

FRS 102 ― tax presentation and disclosures

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