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HMRC guidance: 2 December 2020
Home
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HMRC guidance: 2 December 2020
HMRC guidance: 2 December 2020
© Copyright LexisNexis 2024. All rights reserved.
Apply for approval as a registered consignor of excise goods
: new guidance covering how to apply to operate as a registered consignor of excise goods.
Additional data element required for goods held in temporary storage or a special procedure, which are released to free circulation (CIP 8)
: new guidance on the introduction of a mandatory Additional Information (AI) code and ‘date of original import’ requirement from 1 January 2021.
Preventing abuse of R&D tax relief for small and medium-sized enterprises
: updated to note that transitional provisions will apply for accounting periods which straddle 1 April 2021 (with the proposed cap on R&D tax credit applying to the period from 1 April 2021).
Issue:
1512
Categories:
News
Home
>
Articles
> HMRC guidance: 2 December 2020
HMRC guidance: 2 December 2020
© Copyright LexisNexis 2024. All rights reserved.
Apply for approval as a registered consignor of excise goods
: new guidance covering how to apply to operate as a registered consignor of excise goods.
Additional data element required for goods held in temporary storage or a special procedure, which are released to free circulation (CIP 8)
: new guidance on the introduction of a mandatory Additional Information (AI) code and ‘date of original import’ requirement from 1 January 2021.
Preventing abuse of R&D tax relief for small and medium-sized enterprises
: updated to note that transitional provisions will apply for accounting periods which straddle 1 April 2021 (with the proposed cap on R&D tax credit applying to the period from 1 April 2021).
Issue:
1512
Categories :
News
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