Corporation tax losses: updated guidance split into two sets: one covers terminal losses, capital losses and property income losses; and the other covers trading losses;
Factsheet CC/FS17: Higher penalties for offshore matters: updates the September 2017 version with further clarification on offshore transfers and updated penalty percentages for failure to notify in respect of income tax and CGT;
Offshore disclosure facilities: updated to reflect enactment in Finance (No 2) Act 2017 of the new ‘requirement to correct’ undeclared offshore interests by September 2018;
Notice 143: Guide for international post users: updates the March 2017 version with additional information on the requirements for waiver of customs duty and import VAT relief on multi-gift packages (s 2.7); and
Notice 744B: freight transport and associated services: updates the December 2010 version with several changes in law and policy.
Corporation tax losses: updated guidance split into two sets: one covers terminal losses, capital losses and property income losses; and the other covers trading losses;
Factsheet CC/FS17: Higher penalties for offshore matters: updates the September 2017 version with further clarification on offshore transfers and updated penalty percentages for failure to notify in respect of income tax and CGT;
Offshore disclosure facilities: updated to reflect enactment in Finance (No 2) Act 2017 of the new ‘requirement to correct’ undeclared offshore interests by September 2018;
Notice 143: Guide for international post users: updates the March 2017 version with additional information on the requirements for waiver of customs duty and import VAT relief on multi-gift packages (s 2.7); and
Notice 744B: freight transport and associated services: updates the December 2010 version with several changes in law and policy.
