ณษศหำฐา๔

Tax News

Weekly roundup of HMRC import, export and customs news: 11 April 2023

Published on: 11 April 2023
Published by a

Specialist Tax Regulatory Materials

news-detailpage-img

Article summary

Details of updates to HMRC import, export and customs guidance for the period from 3 April 2023 to 11 April 2023.

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

Popular Articles

Class 4 national insurance contributions

Class 4 national insurance contributionsWhat is Class 4 NIC?Class 2 and Class 4 national insurance contributions (NIC) are paid by self-employed individuals and partners in a partnership on their profits arising within the UK. This guidance note considers Class 4 contributions. For Class 2

14 Jul 2020 11:13 | Produced by Tolley Read more Read more

Research and development expenditure credit (RDEC)

Research and development expenditure credit (RDEC)This guidance note provides information on how research and development expenditure credits (RDEC) are calculated and utilised. The Qualifying expenditure for R&D tax relief guidance note provides information on what expenditure qualifies for

14 Jul 2020 13:24 | Produced by Tolley in association with Will Sweeney Read more Read more

Tax on UK resident beneficiaries of non-resident trusts โ€• overview

Tax on UK resident beneficiaries of non-resident trusts โ€• overviewIntroductionUK resident beneficiaries of non-resident trusts are subject to UK tax on payments or benefits received from the trust. They are liable for income tax on income distributions from the trust and they may also be liable to

14 Jul 2020 13:47 | Produced by Tolley Read more Read more