Weekly roundup of HMRC import, export and customs guidance: 16 January 2024

Published on: 16 January 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 9 January 2024 to 16 January 2024.

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

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Guidance

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Personal Tax

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

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Corporation Tax

Qualifying charitable donations

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Value Added Tax

Holding companies ― VAT status of activities

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

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