Weekly roundup of HMRC import, export and customs guidance: 30 September 2024

Published on: 30 September 2024

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Specialist Tax Regulatory Materials

Article summary

Details of updates to HMRC import, export and customs guidance for the period from 23 September 2024 to 30 September 2024.

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

News

Guidance

Popular Articles

Owner-Managed Businesses

Allowable expenses for property businesses

Allowable expenses for property businessesGeneral itemsMany of the principles applying to allowable expenses for property businesses are similar to those that apply for trading and the rules for individuals in a property business are generally the same as for companies with some exceptions which are

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Tax Returns

Personal Tax

Married couple’s allowance

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Employment Tax

Long service awards

Long service awardsEmployee recognition by an employer can be an important motivational tool, as well as having a positive effect on retention. Most employer awards made to an employee are treated as taxable earnings under ITEPA 2003, s 62 or as a benefit under ITEPA 2003, s 201 because they are

14 Jul 2020 12:11 | Produced by Tolley Read more

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