Specialist Tax Regulatory Materials
HMRC has published updated versions of聽Self-Employment Income Support Scheme (SEISS) factsheets CC/FS11a and CC/FS47.
Jurisdiction(s): England, Northern Ireland, Scotland and Wales
Exporting goods 鈥� proof of exportIn addition to the requirements laid down in the Exporting goods 鈥� overview guidance note, businesses intending to zero-rate exported goods must hold satisfactory evidence that the goods have been delivered to a destination outside of the UK. If satisfactory evidence
BPR 鈥� trading and investment businessesIntroductionThe basic qualification rules for business property relief (BPR) are illustrated in the Flowchart 鈥� trading or investment business for BPR purposes.For an overview of BPR, see the BPR overview guidance note.Relevant business propertyThe main
Maintenance paymentsMaintenance payments are payments made by a taxpayer to their former or separated spouse / civil partner for the maintenance of that person or their children. To obtain any tax relief for maintenance payments, one of the couple must have been born before 5 April 1935 and the
