ÀÏ˾»úÎçÒ¹¸£Àû

Tax News

Weekly roundup of HMRC Post-Brexit import, export and customs guidance: 3 May 2021

Published on: 03 May 2021
Published by a

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 26 April 2021 to 3 May 2021.

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

Popular Articles

Substantial shareholding exemption ― overview

Substantial shareholding exemption ― overviewThe substantial shareholdings exemption (SSE) provides a complete exemption from the liability to corporation tax on the gains generated from qualifying disposals of shares and interests in shares by qualifying companies. No claim is required. Provided

14 Jul 2020 13:44 | Produced by Tolley Read more Read more

Payments on account (POA)

Payments on account (POA)This guidance note provides and overview of the payments on account regime (POA). More in depth commentary can be found in De Voil Indirect Tax Service V5.110.What are payments on account?VAT registered businesses with an annual VAT liability of more than £2.3m are required

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

Qualifying charitable donations

Qualifying charitable donationsCompanies can obtain corporation tax relief for qualifying payments or certain transfers of assets to charity under the qualifying charitable donations regime. Definition of qualifying charitable donationThe definition of ‘qualifying charitable donations’

14 Jul 2020 13:03 | Produced by Tolley Read more Read more