½Û×ÓÊÓÆµ

Tax News

SI 2021/778 The Customs Safety and Security Procedures (EU Exit) Regulations 2021

Published on: 01 July 2021
Published by a

Specialist Tax Statutory Instruments

news-detailpage-img

Article summary

These Regulations have extended for six months the duration of a waiver from the obligation to submit pre-arrival safety and security entry summary declarations for imports from territories where such a declaration was not required before the UK’s exit from the EU. They also provide a waiver from the requirement to submit exit summary declarations for two categories of goods.

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

Popular Articles

Income tax losses ― overview

Income tax losses ― overviewIncome tax losses can arise due to a number of reasons, but not all losses can be relieved against total income and some losses can only be set against certain types of component income. The table below is a summary of the main reliefs for income tax losses.Summary of

04 Mar 2021 12:19 | Produced by Tolley Read more Read more

Taxation of loan relationships

Taxation of loan relationshipsThe vast majority of companies will have loan relationships and so will need to consider how they are taxed under the loan relationship rules. There are also specific provisions dealing with relevant non-lending relationships and other deemed loan relationships.

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

Enterprise management incentive schemes

Enterprise management incentive schemesWhat is an enterprise management incentive (EMI) scheme?The enterprise management incentive (EMI) scheme is a tax-advantaged share option employee incentive scheme aimed at small entrepreneurial companies that meet certain conditions. It is designed to assist

14 Jul 2020 11:36 | Produced by Tolley Read more Read more