New HMRC guidance

HMRC has published the following:

• HMRC partnership pack for businesses in a ‘no deal’ Brexit: guide to customs, excise and VAT changes updated with new sections outlining the role of the proposed UK trade remedies authority (TRA) and arrangements for the regulation of goods under the EU’s ‘new approach’;
• Welsh land transaction tax technical guidance: updated chapters on ‘Chargeable transactions and chargeable consideration’ and ‘Higher rates for purchases of residential property’; and
• Welsh landfill disposals tax technical guidance: updated chapter on ‘Determining the amount payable’;