Tag Archives: customs

Possible Removal of manual Customs Declaration

HMRC is consulting on removing the manual Customs declaration for non-EU freight and only having a digital format. A tiny gain for HMRC, but there is a possible huge risk for importers and exporters of denying them the freedom of … Continue reading

Posted in Tax and Accounting News | Tagged , , , , , , , | Leave a comment

Changes to Property TOGC Guidance

HMRC last week issued new guidance on a TOGC, transfer as a going concern, in Revenue & Customs Brief 27/14. Three particular areas are addressed. First, following the Robinson Family Limited [2012] UKFTT 360 HMRC now accept the surrender of … Continue reading

Posted in Tax and Accounting News | Tagged , , , , , , | Leave a comment

A Great Victory: FMX Food Merchants v HMRC TC/2011/4985, 29/Nov/13

Following my win of a £1/2 million customs duty case for garlic importer FMX Food Merchants against HMRC in November, I have had several enquiries about this area of tax. Essentially, the Tax Tribunal held, following my submissions, that there … Continue reading

Posted in Tax and Accounting News | Tagged , , , , , , , , , , , , | Leave a comment