Tax Journal

Customs & Excise duties

Political commentator Philip Stephens reports recent developments in the House of Commons.

19 July 2018
Trade remedies are very much in the news. George Peretz QC (Monckton Chambers) assesses the government’s plans for a post-Brexit regime.
 
10 May 2018 | Premium content
Tim Sarson (KPMG) provides your monthly update on international tax.
 
25 April 2018 | Premium content

HMRC has amended two sets of regulations to replace references to the Community Customs Code (CCC) with references to the Union Customs Code (UCC). The CCC and its implementing regulation were replaced by the UCC and associated regulations in...

25 April 2018
Mark Fell (Radcliffe Chambers) considers the basic building blocks of the customs classification of goods imported into the European Union.
 
19 April 2018 | Premium content
The Bill tries to accommodate all plausible outcomes, write Sara Luder and Philip Higham (Slaughter and May), but offers no real clarity on what the system will actually look like following Brexit.
 
1 February 2018 | Premium content

Lode Van Den Hende (Herbert Smith Freehills) considers the UK government’s recently published papers setting out its proposals for UK/EU customs relations post-Brexit.

7 September 2017 | Premium content

With effect from 1 January 2018, HMRC is to end its practice of exempting from excise duty cooking wines of a strength of 5% alcohol by volume (abv) or less. From that date, excise duty will be payable on all cooking wines with a strength...

2 August 2017
Charlotte Brown (Northgate Tax Chambers) examines a recent First-tier Tribunal decision that has provided some welcome clarification regarding the application and scope of the HMDP regulations.
 
20 July 2017 | Premium content

The Raw Tobacco (Approval Scheme) Regulations, SI 2016/1172, set out the detail of the approval scheme for users and dealers in raw tobacco, as introduced by Finance Act 2016.

14 December 2016

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