Weekly roundup of HMRC post-Brexit import, export and customs guidance: 21 June 2021

Published on: 21 June 2021

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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 14 June 2021 to 21 June 2021.

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

News

Guidance

Popular Articles

Corporation Tax

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

Owner-Managed Businesses

First year allowances

First year allowancesFirst year allowances (FYAs) are available on the following items:•first-year relief on qualifying new main rate plant and machinery (at 100%, which is described by HMRC as ‘full expensing’) and special rate assets (at 50%) from 1 April 2023 (companies only). These FYAs were

14 Jul 2020 11:41 | Produced by Tolley Read more

Spring Budget 2024

Personal Tax

Maintenance payments

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

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