UUÂãÁÄÖ±²¥

Tax News

Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Amendment) (EU Exit) Regulations 2020

Published on: 01 January 2021
Published by a

Specialist Tax Statutory Instruments

news-detailpage-img

Article summary

SI 2020/1657: This enactment is made in exercise of legislative powers under the Taxation (Cross-border Trade) Act 2018 in preparation for IP completion day. This enactment amends two pieces of UK legislation in relation to customs, VAT and excise regimes. It came into force on IP completion day.

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

Popular Articles

Taxation of dividend income

Taxation of dividend incomeIntroductionA dividend is a distribution of profit by a company to its shareholders.A dividend is not only a payment in cash. It can be the issue of new shares in exchange for forfeiting the right to a cash payment (a stock dividend). For more detail, see the Cash

14 Jul 2020 13:48 | Produced by Tolley Read more Read more

Foreign self-employment

Foreign self-employmentTrading in another jurisdiction involves many issues, only some of which involve taxation. Advice should be taken, not only in relation to tax but on the wider business implications. For an overview of the points to consider for certain jurisdictions see Tolley's Global

14 Jul 2020 11:44 | Produced by Tolley Read more Read more

Holding companies ― VAT status of activities

Holding companies ― VAT status of activitiesThis guidance note examines how to determine the VAT status of a holding company’s activities. In particular, it looks at:•when a holding company is or is not in business•if a holding company is in business, whether its activities are exempt or taxableThe

14 Jul 2020 17:13 | Produced by Tolley Read more Read more