UUÂãÁÄÖ±²¥

Tax News

Weekly roundup of HMRC post-Brexit import, export and customs guidance: 10 January 2022

Published on: 10 January 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 20 December 2021 to 10 January 2022.

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

Popular Articles

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

Self assessment ― estimates and provisional figures

Self assessment ― estimates and provisional figuresIf the taxpayer does not have sufficient information to enable them to complete the tax return in the time allowed, they should include either a best estimate or a provisional figure. The taxpayer should not either leave a box blank or enter

14 Jul 2020 13:37 | Produced by Tolley Read more Read more

Computation of corporation tax

Computation of corporation taxCompanies pay corporation tax on the taxable total profits (TTP) generated in a chargeable accounting period (CAP).To ascertain whether the entity is within the charge to corporation tax, see the Charge to corporation tax guidance note.For more information on the type

14 Jul 2020 11:16 | Produced by Tolley Read more Read more