ÀÏ˾»úÎçÒ¹¸£Àû

Tax News

Weekly roundup of HMRC post-Brexit import, export and customs guidance: 22 August 2022

Published on: 22 August 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 15 August 2022 to 22 August 2022.

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

Popular Articles

Bad debts

Bad debtsBad debts usually arise where goods or services have been provided to a customer, for which payment has not been received within a reasonable or specified time period, or for which the customer is unable to pay. It is necessary to determine the quantum of relief that can be claimed for bad

14 Jul 2020 15:34 | Produced by Tolley Read more Read more

Losses on shares set against income

Losses on shares set against incomeUsually, allowable capital losses can only be set against chargeable gains. If the losses are not fully utilised against gains in the year in which they arise, the excess is carried forward to use against future gains. See the Use of capital losses guidance note

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

Premiums on the grant or surrender of a lease

Premiums on the grant or surrender of a leasePremiums on the grant of a lease ― outlineWhen a property investor grants a lease, potentially this could be done on the basis that the tenant pays a premium for the initial grant of the lease, in addition to also paying rent over the term of the lease.

14 Jul 2020 12:58 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax Read more Read more