International, Excise Duties | Taxation Daily

Archives: International, Excise Duties

May 2012

New French President: proposed (earlier in the year) a 75% marginal tax rate for highest earners - (16/05/2012)
Greater freedom for private tax collectors in Italy - (12/05/2012)
Investment funds win case against discriminatory French withholding tax (PwC report) - (12/05/2012)
Barbados Double Taxation Agreement - (09/05/2012)
Updated HMRC guidance: Guide to importing and exporting: breaking down the barriers - (04/05/2012)
Scotland Act 2012 receives Royal Assent, giving future powers to set income tax rates and to raise other taxes - (02/05/2012)

April 2012

Notice 275 Customs: export procedures - (24/04/2012)
UK/Swiss Protocol: changes to the forumula for the past - (20/04/2012)
Excise duty: hardship: appeal allowed: Cozens v HMRC [2012] UKFTT 228 (TC) - (16/04/2012)
Details of amendments to Double Tax Relief Manual - (16/04/2012)
Details of amendments to HMRC’s International Manual - (16/04/2012)
Tax credits: coming to the UK: updated leaflet WTC/FS5 - (07/04/2012)
Customs Information Paper (12) 13: Removal of Low Value Consignment Relief (LVCR) for low value goods imported into the UK from the Channel Islands - (03/04/2012)
European Commission to examine tax measures for cross-border workers - (02/04/2012)
Tariff Stop Press Notice 13/12: Urgent reminder for all traders importing goods into the UK from the Channel Islands from 1 April 2012 - (02/04/2012)
Tariff Stop Press Notice 12/12: Amendment to volume 2 of the printed Tariff and CHIEF applicable from 1 April 2012 - (02/04/2012)
Protocol to the UK/South Africa Double Taxation Convention - (02/04/2012)

March 2012

Tariff Stop Press Notice 11/12: changes to the monthly trade euro rate - (30/03/2012)
Montserrat: Entry into force of Amending Arrangement - (30/03/2012)
Changes to Low Value Consignment Relief: Channel Islands - (30/03/2012)
Monthly euro rate for April 2012 - (30/03/2012)
R&C Brief 07/12: changes to the procedure for the submission of Intrastat supplementary declarations from 1 April 2012 - (30/03/2012)
Excise duty: information: whether penalty disproportionate: appeal dismissed: Henn-Macrae v HMRC [2012] UKFTT 199 (TC) - (30/03/2012)
Finance Bill 2012 – Explanatory Notes - (29/03/2012)
Finance Bill published (for FA 2012) (pdf version) - (29/03/2012)
Finance Bill published (for FA 2012) (html version with hyperlinks) - (29/03/2012)
Proposed changes to tax rules on manufactured payments - (28/03/2012)
Amendments to Corporate Finance Manual, including clarification re forex losses - (26/03/2012)
Common Agricultural Policy export procedures: Notice 800 updated - (22/03/2012)
UK-Swiss Confederation Taxation Cooperation Agreement - (20/03/2012)
Customs Information Paper (12) 09: Import Account taken at an excise warehouse - (19/03/2012)
Domicile: dual contracts: record keeping and meaning of “merely incidental” - (19/03/2012)
UK/Armenia Double Taxation Convention - (16/03/2012)
Jamaica to launch tax information exchange office - (16/03/2012)
EU divided over financial transactions tax - (15/03/2012)
Customs duty: endangered species: refusal to restore goods: appeal dismissed: Yip v Director of Border Revenue [2012] UKFTT 165 (TC) - (12/03/2012)
Excise duty: whether vehicle seizure reasonable: yes: SC VRG Roby Trans SRL v Director of Border Revenue [2012] UKFTT 161 (TC) - (12/03/2012)
International tax pages on HMRC site – for business and for individuals - (07/03/2012)
Details of amendments to HMRC’s International Manual - (07/03/2012)
Customs Duty: classification: appeal dismissed: Airsoft Armoury Ltd v HMRC [2012] UKFTT 145 (TC) - (07/03/2012)

February 2012

Romania Gets Tough On Tax Evasion - (29/02/2012)
CGT: residence at time of disposal: appeal dismissed: Kimber v HMRC [2012] UKFTT 107 (TC) - (28/02/2012)
Grenada: entry into force of Tax Information Exchange Agreement - (27/02/2012)
SI 2012/459: The Bank Levy (Double Taxation Arrangements) (Federal Republic of Germany) Regulations 2012 - (22/02/2012)
SI 2012/458: The Bank Levy (Double Taxation Relief) Regulations 2012 - (22/02/2012)
SI 2012/432: The Double Taxation Relief (Bank Levy) (Federal Republic of Germany) Order 2012 - (22/02/2012)
Air Passenger Duty: publication of draft legislation - (21/02/2012)
Singapore: Protocol 2 to UK/Singapore Double Taxation Agreement - (17/02/2012)
HMRC’s Digest of Double Taxation Treaties updated re Hungary and Oman - (16/02/2012)
Details of amendments to Double Taxation Relief Manual - (16/02/2012)
Anti-dumping duty: imported candles: appeal dismissed: Manchester Candle Company Ltd v HMRC [2012] UKFTT 94 (TC) - (15/02/2012)
Obama election budget produces deficit of $1.3 trillion - (15/02/2012)
Customs duty: post-clearance demand: whether liable: yes: upper tribunal decision: TNT UK Ltd v HMRC [2012] UKUT 49 (TCC) - (14/02/2012)
CIOT comments on FB 2012 draft clauses - (13/02/2012)
Specialist tax titles from Claritax Books (capital allowances, SDLT, Tax Chamber Hearings, FHLs, Company Cars, and more) - (10/02/2012)
Extreme weather: farmers can continue to use red diesel to grit roads - (10/02/2012)
Customs: merchandise in baggage: updated notice - (10/02/2012)
HMRC announce the Liechtenstein Disclosure Facility - (09/02/2012)
Excise duty: upper tribunal allows appeal in part: Anthony Murphy and Robert Horton v HMRC [2012] UKUT 44 (TCC) - (07/02/2012)
Customs duty: binding tariff information: reception apparatus: appeal allowed: Tomtom International BV v HMRC [2012] UKFTT 71 (TC) - (07/02/2012)
Customs Information Paper (12) 03: Update on Modernised Customs Code and access to latest version of proposals for MCCIPs - (03/02/2012)
Customs Information Paper (12) 02: Tariff Preference: Western Balkans and Kosovo - (03/02/2012)

January 2012

Excise Movement and Control System (EMCS) – Fallback page updated - (30/01/2012)
Authorised Economic Operator (AEO): mutual recognition with the US - (30/01/2012)
HMRC information pack: Guide to importing and exporting: Breaking down the barriers - (30/01/2012)
Excise duty: restoration of vehicle: appeal allowed: Pio-Mar-Trans v UK Border Agency [2012] UKFTT 54 (TC) - (30/01/2012)
France to introduce a financial transaction tax from August (BBC report) - (30/01/2012)
Customs duty: inward processing relief: appeal dismissed: Loudwater Trade and Finance Ltd v HMRC [2012] UKFTT 37 (TC) - (26/01/2012)
Customs Information Paper (12) 04: restrictive measures against Syria - (26/01/2012)
Amended guidance on HMRC site for international tax issues - (26/01/2012)
Details of changes to HMRC’s International Tax Manual - (26/01/2012)
The Excise Duties (Road Fuel Gas) (Reliefs) (No. 2) Regs 2011 - (23/01/2012)
Details of amendments to the EC preferences exports to Turkey (ECPET) Manual - (19/01/2012)
Tariff Stop Press Notice 03/12 - (18/01/2012)
Customs duty: classification of vehicles: appeal dismissed: EP Barrus Ltd & Anor v HMRC [2011] UKFTT - (18/01/2012)
Aruba: Entry into force of Tax Information Exchange Agreement with Aruba - (17/01/2012)
Customs Information Paper (11) 105: when private use by a UK/EU resident - (16/01/2012)
Notice 144 Trade imports by post: How to complete Customs documents: replaces earlier version - (16/01/2012)
Details of amendments to Double Taxation Relief Manual - (14/01/2012)
VAT “inevitably” set to increase in France, claims tax report - (14/01/2012)
OECD: discussion draft: permanent establishment: CIOT comments - (14/01/2012)
CFE: European tax report: December 2011 - (14/01/2012)
Tariff Stop Press Notice 02/12 - (13/01/2012)
Customs: merchandise in baggage: HMRC reference Notice 6 - (12/01/2012)
Excise duty: commercial vehicle: seizure: appeal dismissed: UAB Anetus v Director of Border Revenue [2011] UKFTT 833 (TC) - (11/01/2012)
Customs duty: classification: wheat: Frontier Agriculture Ltd v HMRC [2011] UKFTT 834 (TC) - (11/01/2012)
Corporation tax: group relief: double tax: The Felixstowe Dock And Railway Company Ltd & Ors v HMRC [2011] UKFTT 838 (TC) - (11/01/2012)
Tariff Stop Press Notice 01/12 - (10/01/2012)
Interest and royalty payments made between associated companies of different Member States – CIOT comments - (10/01/2012)
Notice 47 Duty free spirits: use in manufacture or for medical or scientific purposes - (06/01/2012)
Dominica: Entry into force of Tax Information Exchange Agreement with Dominica - (06/01/2012)
Notice 41: Alcoholic Ingredients Relief - (06/01/2012)
Notice 39 Spirits production in the UK - (06/01/2012)
Irish tax revenues up for first time in 3 years - (06/01/2012)
R&C Brief 45/11: red diesel entitlement: grass cutting - (05/01/2012)
R&C Brief 45/11: red diesel entitlement for community/charity activities - (05/01/2012)
Customs Information Paper (11) 88 withdrawn (importation of civil aircraft under end use relief) - (04/01/2012)
Tariff Preference: guide to the EC’s Generalised System of Preferences - (03/01/2012)
Customs Information Paper (11) 106: tuna exports - (03/01/2012)
Notice 830 Tariff Preference: New GSP Rules of Origin - (03/01/2012)
Notice 60 Intrastat General Guide: latest version published - (03/01/2012)
Details of amendments to HMEMCS manual (Holding and Movement: Excise Movement and Control System) - (03/01/2012)

December 2011

Excise Movement and Control (EMCS) – January 2012 revised Public Notices 197, 203A and 204A published - (31/12/2011)
Tariff Stop Press Notice 49/11: Tariff and CHIEF (Customs Handling of Import & Export Freight) - (31/12/2011)
Monthly euro conversion rates: January 2012 - (31/12/2011)
Customs Information Paper (11)101: Improving process times for repayments of Customs Duty - (29/12/2011)
Customs Information Paper (11) 99: completion details for a ‘previous document code’ for use in box 40 - (29/12/2011)
SI 2011/3064: The Excise Duties (Road Fuel Gas) (Reliefs) (No. 2) Regulations 2011 - (26/12/2011)
Recovery of taxes: The MARD Regulations 2011: cross-border assistance in recovery of taxes - (26/12/2011)
Excise Information Sheet 01/11: restrictions on cigarettes - (26/12/2011)
Distributing offshore funds: updated list of approved funds - (21/12/2011)
Customs Information Paper (11) 103: goods originating in Cape Verde - (21/12/2011)
Customs Information Paper (11) 102: agricultural products originating in Norway - (21/12/2011)
R&C Brief 44/11: Intrastat – thresholds and changes to reporting procedures from 1 January 2012 - (20/12/2011)
Overseas transfers of pension savings: QROPS: draft guidance for consultation - (20/12/2011)
UK/Hungary Double Taxation Convention in force from 28 December 2011 - (19/12/2011)
Transfer pricing statistics published - (19/12/2011)
Customs Information Paper (11) 97: Statistical threshold: revised figure for 2012 - (17/12/2011)
Excise Movement & Control System: online service demonstrator and beginners guide updated - (17/12/2011)
Customs Information Paper (11) 100: availability from 1 January 2012 of nil preferential rates of duty - (17/12/2011)
Notice 144 Trade imports by post: how to complete customs documents - (15/12/2011)
Details of amendments to International Manual - (15/12/2011)
SI 2011/2904: The Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2011 - (13/12/2011)
SI 2011/2904: The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2011 - (13/12/2011)
Tariff Notice 16/11: cervical collars - (12/12/2011)
Customs Information Paper (11) 98: imports of sheepmeat - (12/12/2011)
Excise Movement and Control System (EMCS): January 2012 changes - (12/12/2011)
Excise Movement and Control System (EMCS) – new HMRC fallback form published - (12/12/2011)
R&C Brief 40/11: rural fuel duty relief scheme for Scottish Islands and Scilly Isles - (09/12/2011)
UK-Federal Republic of Germany Bank Levy Agreement - (09/12/2011)
SI 2011/2905: The Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2011 - (08/12/2011)
SI 2011/2904: The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2011 - (08/12/2011)
Excise duty: restoration of vehicle: appeal dismissed: Repec v Director of Border Revenue [2011] UKFTT 757 (TC) - (07/12/2011)
Tax Agreement between the UK and Switzerland: FAQs - (07/12/2011)
SI 2011/2726 (and explanatory notes): The Double Taxation Relief and International Tax Enforcement (Hungary) Order 2011 - (07/12/2011)
SI 2011/2725 (and explanatory notes): The Double Taxation Relief and International Tax Enforcement (Ethiopia) Order 2011 - (07/12/2011)
SI 2011/2724 (and explanatory notes): The Double Taxation Relief and International Tax Enforcement (China) Order 2011 - (07/12/2011)
SI 2011/2723 (and explanatory notes): The Double Taxation Relief and International Tax Enforcement (Brazil) Order 2011 - (07/12/2011)
SI 2011/2722 (and explanatory notes): The Double Taxation Relief and International Tax Enforcement (Armenia) Order 2011 - (07/12/2011)
Foreign exchange – Anti Avoidance Regulations - (07/12/2011)
Export Procedures Manual: new contact details - (07/12/2011)
R&C Brief 39/11: Court of Justice: HMRC v The Rank Group plc: fiscal neutrality - (06/12/2011)
Tax changes for non-domiciled individuals from April 2012 - (06/12/2011)
Notice 226 Beer Duty - (05/12/2011)
Customs duty: child seat not a saddle: appeal allowed: Sprint CPA Ltd v HMRC [2011] UKFTT 733 (TC) - (02/12/2011)
Excise Movement and Control System (EMCS) – information re January 2012 changes - (01/12/2011)
Customs Information Paper (11) 96: monthly deadlines for CMA process run - (01/12/2011)
Tariff Stop Press Notice 47/11: changes to the monthly trade euro rate - (01/12/2011)

November 2011

New version of HMRC6 (residence etc): more than meets the eye, according to CIOT - (30/11/2011)
Certificate of residence – new online form available - (30/11/2011)
Import duty: preferential treatment: Kam Leisurewear Ltd v HMRC [2011] UKFTT 726 (TC) - (28/11/2011)
HMRC Notice 812: European Community Preferences: Trade with Turkey - (25/11/2011)
EMCS – fallback procedures when splitting movements of energy products - (24/11/2011)
VAT: reference to Europe: Grattan plc v HMRC [2011] UKFTT 691 (TC) - (23/11/2011)
Bookies relocating offshore to save tax, per BBC report - (22/11/2011)
EC implements “better cooperation in cross border tax collection” - (22/11/2011)
Anti dumping duty: importation of bicycle: Zackrisson v HMRC [2011] UKFTT 684 (TC) - (22/11/2011)
Customs duty: nomenclature: Amoena (UK) Ltd v HMRC [2011] UKFTT 675 (TC) - (21/11/2011)
Major PWC report re ease of tax compliance globally - (18/11/2011)
The Double Taxation Relief and International Tax Enforcement (Hungary) Order 2011 - (18/11/2011)
Tariff Stop Press Notice 45/11: changes from 11/11/11 - (18/11/2011)
The Double Taxation Relief and International Tax Enforcement (Ethiopia) Order 2011 - (17/11/2011)
The Double Taxation Relief and International Tax Enforcement (China) Order 2011 - (17/11/2011)
The Double Taxation Relief (Aircraft Crew) (Brazil) Order 2011 - (17/11/2011)
European Community Preferences: Trade with Turkey - (16/11/2011)
Customs Information Paper (11) 94: Changes to the contraventions which can be subject to civil penalties - (16/11/2011)
Tax system allowing offshore companies to avoid tax is incompatible with internal market, says EU Court of Justice - (15/11/2011)
Customs Information Paper (11) 93: South Korea: derogation from origin rules for some products - (14/11/2011)
Tariff Stop Press Notice 44/11: changes from 1 July 2011 - (14/11/2011)
Revised Postal Packets regulations: Tax Information and Impact Note - (14/11/2011)
Draft revised regulations published re Postal Packets - (14/11/2011)
Excise duty: non-restoration of tobacco: appeal dismissed: Scarratt v The Director of the UK Border Agency [2011] UKFTT 666 (TC) - (10/11/2011)
Revised form BOR286 re requesting refund of customs charges when goods imported by post - (10/11/2011)
Low Value Consignment Relief (LVCR) withdrawn for all goods imported to UK from Channel Islands from April 2012 - (09/11/2011)
Irish fiscal plans: income tax steady but other taxes to increase - (08/11/2011)
Australia Senate backs carbon tax (BBC report) - (08/11/2011)
Customs Information Paper (11) 91: the new rates of excise duty on high and lower strength beers - (04/11/2011)
Customs Information Paper (11) 92: Move of Temporary Admissions Oral Declaration Supervising Office. - (04/11/2011)
Excise duty: restoration of vehicle: Tulik v Director of Border Revenue [2011] UKFTT 657 (TC) - (04/11/2011)
Tax credits: foreign income dividends: Trustees Of The BT Pension Scheme v HMRC (Rev 1) [2011] UKFTT 392 (TC) - (04/11/2011)
Customs Information Paper (11) 90: Changes to CHIEF procedures - (04/11/2011)
Details of amendments to Beer Manual - (03/11/2011)
Details of amendments to HMRC’s International Manual - (02/11/2011)
Mandatory electronic submission of Intrastat declarations: Tax Information and Impact Note - (01/11/2011)
Revised due date for submission of Intrastat declarations - (01/11/2011)
Draft SI for changes to the procedure for submitting Intrastast declarations - (01/11/2011)
Updated tax guide for international post users - (01/11/2011)

October 2011

Tariff Stop Press Notice 43/11: Industrial euro rate for November - (31/10/2011)
Customs duty: appeal allowed in part: Marco Trading Ltd v HMRC [2011] UKFTT 646 (TC) - (31/10/2011)
Tariff Stop Press Notice 42/11: amendment to vol. 2 of the printed Tariff and CHIEF (from 21 October 2011) - (26/10/2011)
Excise duty: reclaim: appeal allowed: Europlus Trading Ltd v HMRC [2011] UKFTT 635 (TC) - (25/10/2011)
SI 2011/2512: The Export (Penalty) (Amendment) Regulations 2011 (from 11 November 2011) - (24/10/2011)
SI 2011/2503: The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regs 2011 - (21/10/2011)
Residence: Supreme Court rules against Gaines-Cooper in IR20 dispute - (21/10/2011)
Tariff Stop Press Notice 41/11: withdrawal of requirement for importers of textile products to produce a non-preferential Certificate of Origin - (21/10/2011)
Mauritius: Protocol to the UK/Mauritius Double Taxation Convention - (21/10/2011)
Customs Information Paper (11) 87: completion of the boxes 62 and 63 on the SAD declaration - (21/10/2011)
Customs Information Paper (11) 86: withdrawal of non preferential Certificates of Origin for textiles - (21/10/2011)
Customs Information Paper (11) 89: Launch of Export Best Practice Guide - (21/10/2011)
Protocol to the UK/South Africa Double Taxation Convention: in force from 13 October 2011 - (21/10/2011)
Leaflet MLR4: Money laundering: “Identification guidance for customers using money service businesses and bureau de change” - (19/10/2011)
Customs civil penalties: HMRC issue Notice 300: statement of practice re civil evasion penalty investigations - (18/10/2011)
Publication of EC “learning package” re Excise Movement & Control System (EMCS) - (17/10/2011)
SI 2011/2435: The International Tax Enforcement (Aruba) Order 2011 - (17/10/2011)
SI 2011/2433: The International Tax Enforcement (Curaçao, Sint Maarten and BES Islands) Order 2011 - (17/10/2011)
SI 2011/2434: The International Tax Enforcement (Liberia) Order 2011 - (17/10/2011)
SI 2011/2442: The Double Taxation Relief and International Tax Enforcement (Mauritius) Order 2011 - (17/10/2011)
SI 2011/2441: The Double Taxation Relief and International Tax Enforcement (South Africa) Order 2011 - (17/10/2011)
Excise duty: non-restoration of goods: appeal struck out: Dawes & Anor v UK Border Agency [2011] UKFTT 590 (TC) - (14/10/2011)
Excise duties: tobacco: jurisdiction of Tribunal: Williamson & Anor v UK Border Agency [2011] UKFTT 601 (TC) - (14/10/2011)
Double tax treaties: non-discrimination: group relief: HMRC v FCE Bank Plc [2011] UKUT 420 (TCC) - (14/10/2011)
Draft SI: The Double Taxation Relief (Aircraft Crew) (Brazil) Order 2011 - (14/10/2011)
Draft SI: The Double Taxation Relief and International Tax Enforcement (Armenia) Order 2011 - (14/10/2011)
Draft SI: The Double Taxation Relief and International Tax Enforcement (China) Order 2011 - (14/10/2011)
Draft SI: The Double Taxation Relief and International Tax Enforcement (Ethiopia) Order 2011 - (14/10/2011)
Notice 226 Beer Duty - (14/10/2011)
Updated Qualifying Recognised Overseas Pension Schemes (QROPS) list - (13/10/2011)
Updated HMRC information pack: Guide to Importing & Exporting: Breaking down the Barriers - (12/10/2011)
VAT: Authorised Economic Operator: mutual recognition agreements: Japan and USA - (12/10/2011)
Customs Information Paper (11) 85: Ships Reports Unit - (12/10/2011)
Corporation tax: non-member state transferee: non EU national: 75% test not met: Mindpearl AG v HMRC [2011] UKFTT 555 (TC) - (10/10/2011)
Excise duty: late appeal refused: weak reasons: Markland v HMRC [2011] UKFTT 559 (TC) - (10/10/2011)
Customs Information Paper (11) 84: removal of need for REV 15 statement on import declarations for excise goods - (10/10/2011)
Czech Republic Rejects EU Financial Tax - (10/10/2011)
Brussels report: Tax reforms in EU Member States - (10/10/2011)
Customs Information Paper (11) 83: Korea Customs Service - (10/10/2011)
UK chancellor not against “a world financial transaction tax” in principle - (10/10/2011)
European Tax Report (CFE) for August – September 2011 - (07/10/2011)
UK and Switzerland sign new Tax Agreement - (06/10/2011)
Details of amendments to the EC Export Preference Manual - (05/10/2011)
Customs Information Paper (11) 81: Bills of Discharge for the Inward Processing Procedure - (05/10/2011)
Customs Information Paper (11) 77: Tariff Preference: extension of current Generalised System of Preferences (GSP) scheme - (04/10/2011)
Excise duty: restoration of vehicle: appeal dismissed: RS Flowers (Schortemeijer) v Director of Border Revenue [2011] UKFTT 569 (TC) - (01/10/2011)

September 2011

Tariff Stop Press Notice 38/11: amendments to vol. 2 of the printed Tariff and CHIEF from 1 October 2011. - (29/09/2011)
Tariff Stop Press Notice 39/11: notification of changes to the monthly trade euro rate. - (29/09/2011)
Overview of recent tax changes for 10 countries: CFE Fiscal Committee National Reports: September 2011 - (29/09/2011)
France targeting “unjustified” and “inefficient” tax breaks - (29/09/2011)
Air passenger duty to be cut for Northern Ireland from 1 November 2011 - (29/09/2011)
EC proposal for a common system of financial transaction tax - (29/09/2011)
Revised HMRC guidance, applicable from 1 October 2011, re bringing tobacco and alcohol into the UK - (28/09/2011)
Customs Information Paper (11) 80: Tariff Preference: New GSP Rules of Origin – retrospective GSP Forms A - (28/09/2011)
EC proposals for Financial Transaction tax - (28/09/2011)
Customs Information Paper (11) 79: Use of x400 for electronic communications with HMRC - (28/09/2011)
Customs Information Paper (11) 78: Hangers imported with the garment. - (28/09/2011)
VAT: reference to Court of Justice: compound interest: whether breach of principles of effectiveness and equivalence: FTT discretion: appeal dismissed: HMRC v Grattan Plc [2011] UKUT 399 (TCC) - (28/09/2011)
CIOT inviting comments on HMRC consultation re “Modernising Customs and Excise Law” - (27/09/2011)
Customs Information Paper (11) 76: Tariff Preference: EU-South Korea Free Trade Agreement - (27/09/2011)
Customs Information Paper (11) 82: restrictive measures against Syria: import of crude oil and petroleum products. - (27/09/2011)
Further amendments to HMRC’s international tax manual - (26/09/2011)
CFC reform: CIOT comments - (24/09/2011)
Excise duty: restoration of goods: Robert Arthur Neil v Director of Border Revenue [2011] UKFTT 543 (TC) - (23/09/2011)
Excise duty: drawback: whether two clear business days Notice of Intention were given: no: reasonableness of Commissioners’ decision: Hammonds of Knutsford Plc v HMRC [2011] UKFTT 544 (TC) - (23/09/2011)
Excise duty: seizure of vehicle: Hafeji v HMRC [2011] UKFTT 546 (TC) - (23/09/2011)
Details of amendments to HMRC’s International Manual - (23/09/2011)
Rates of Exchange for Customs and VAT purposes: September 2011 - (23/09/2011)
Tariff Notice 13/11 re deoxyribonuclease enzyme - (22/09/2011)
VAT Information Sheet 11/11: change to VAT rate for Italy - (20/09/2011)
Updated list of funds approved as distributing offshore funds - (20/09/2011)
Details of changes to HMRC’s Import preference guidance notes - (20/09/2011)
US plans to cut US deficit by $1.5 trillion through tax reform over 10 years - (20/09/2011)
Draft Regulations to transpose new EU Mutual Assistance in Recovery Directive (MARD) - (19/09/2011)
Austria aims for “fewer, simpler, fairer and more efficient family-friendly” taxes - (19/09/2011)
Belgium’s nuclear energy suppliers continue to contest their special tax charge - (19/09/2011)
US Republicans say no to further tax increases - (19/09/2011)
Spain Set To Revive Wealth Tax - (19/09/2011)
CIOT responds re consultation on statutory residence rules - (16/09/2011)
EC publishes summary of study on VAT in the public sector - (16/09/2011)
Danish election victory on platform of tax rises and increased public spending (BBC report) - (16/09/2011)
Revised notice 200 (Sept 2011): temporary admission: relief from customs charges if goods imported from outside EU for temporary use in UK - (16/09/2011)
Manufactured overseas dividends: anti-avoidance rules applying from 15 September 2011 - (15/09/2011)
EU body approves Jersey’s Zero-10 tax changes (BBC report) - (15/09/2011)
SI 2011/2225: The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2011 - (14/09/2011)
Excise goods: SI 2011/2225: The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2011 - (12/09/2011)
Legislation re Anti-Avoidance (Tax Treaties) to be dropped from Finance Bill 2012 - (09/09/2011)
Customs Information Paper (11) 75: Imports for the Defence Systems and Equipment (International) Exhibition 2011 - (09/09/2011)
Joint Forum on Expatriate Tax and NICs: minutes from 23 June 2011: including comments re statutory residence - (09/09/2011)
News Release: Latest UK Regional Trade Estimates (imports and exports) released for second quarter of 2011 - (08/09/2011)
Details of amendments to the Residence, Domicile and Remittance Basis Manual - (07/09/2011)
UK/Hungary double taxation convention signed - (07/09/2011)
Customs Information Paper JCCP CIP (11) 73: end-use relief - (07/09/2011)
Tariff Stop Press Notice 37/11 CHIEF (Customs Handling of Import & Export Freight) updated 2 September 2011 - (07/09/2011)
Updated list of Qualifying Recognised Overseas Pension Schemes (QROPS) published - (06/09/2011)
Customs Information Paper (11) 71: Customs warehousing: simplified notification for frequent temporary removals - (06/09/2011)
Amended HMRC notice 362 re imported antiques - (05/09/2011)
Tariff Stop Press Notice 35/11: changes to Chapter 8 of the Tariff - (02/09/2011)
Details of amendments to Double Taxation Relief Manual - (01/09/2011)
Tariff Notice 11/11 relating to CN code 2620 99 20 containing niobium and tantalum. - (01/09/2011)
Tariff Stop Press Notice 36/11: notification of changes to monthly trade euro rate for September 2011. - (01/09/2011)
Tariff Notice 10/11 re medical infusion sets, express nail, portable battery apparatus etc - (01/09/2011)
Tariff Notice 12/11 re vitamin tablets, etc - (01/09/2011)
Customs Information Paper (11) (74): Review of Enhanced Remote Transit Sheds and Temporary Storage policy - (01/09/2011)
Details of amendment to Temporary Storage and Approved Depositories Manual (TSAD) - (01/09/2011)

August 2011

Italy drops plans for tax on high earners (per BBC report) - (30/08/2011)
Tariff Preference: Withdrawal of Notice Rules of Origin Notice Number 829 - (22/08/2011)
Presenting CITES permits at the first point of entry in to the UK/EU - (22/08/2011)
Notice 205 Official Customs seals and trader sealing: revision re new cable seal - (22/08/2011)
Revised notice 179E re biofuels and other fuel substitutes - (19/08/2011)
Tariff Stop Press Notice 34/11: import and export freight: changes from 19 August 2011 - (19/08/2011)
France considering higher tax rates for very high earners (over €1million) - (18/08/2011)
Processing under customs control simplified authorisation bill of discharge - (16/08/2011)
Scottish government seeking to take control of Corporation Tax - (16/08/2011)
Details of amendments to Customs Intellectual Property Rights Manual - (15/08/2011)
Updated list of funds approved as distributing offshore funds - (15/08/2011)
Consultation re updating of the Customs and Excise Management Act 1979 (CEMA) and other customs and excise legislation. - (15/08/2011)
Discussion papers re Basel III Working Group meetings (regulatory capital instruments) - (12/08/2011)
Possible disruption to Clearance Hub services due to civil unrest - (12/08/2011)
Mutual recognition operational for EU/Japan international trade supply chains that involve Authorised Economic Operator businesses. - (12/08/2011)
Reference to Europe: Wheels Common Investment Fund Trustees Ltd & Ors v HMRC [2011] UKFTT 534 (TC) - (08/08/2011)
Customs Information Paper (11) 66: Western Balkan countries - (08/08/2011)
Revised notice 780: tariff preferences: imports: August 2011: Common Agricultural Policy import procedures and special directions for goods - (08/08/2011)
Revised notice 826: tariff preferences: imports: August 2011 - (08/08/2011)
Details of amendments to Customs Civil Penalties Manual - (05/08/2011)
Customs Information Paper (11) 67: EU/South Korea FTA - (04/08/2011)
R&C Brief 31/11: excise duty - (03/08/2011)
Tariff Stop Press Notice 33/11 - (03/08/2011)
Income tax: double taxation: UK & USA: whether computation by reference to same income or profits: whether taxpayer entitled to profits as they arise: HMRC v George Anson [2011] UKUT B21 (TCC) - (03/08/2011)
HMRC seeking to tackle tax avoidance re double tax treaties. - (02/08/2011)
SI 2011/1684: DTR (Qatar) Order 2011 - (02/08/2011)
Proposed amendments to Customs Civil Penalties - (02/08/2011)
Customs Information Paper (11) 65: export licences for moving goods within the EU - (02/08/2011)

July 2011

Draft regs for Customs penalties (re export penalties) - (29/07/2011)
R&C Brief 28/11: VAT and salary sacrifice arrangements following CJEU judgment - (28/07/2011)
Excise duty: restoration of goods: decision not to restore was reasonable: Koroma v Director of Border Revenue [2011] UKFTT 506 (TC) - (26/07/2011)
SI 2011/1787: Income Tax (Manufactured Overseas Dividends) (Amendment) Regs - (26/07/2011)
Excise duty: red diesel: not all matters properly considered: case referred for further review: Porteous v HMRC [2011] UKFTT 495 (TC) - (25/07/2011)
Changes to Intrastat returns from April 2012 - (25/07/2011)
Draft regs re Manufactured Overseas Dividends - (25/07/2011)
Reducing the Minimum Indicative Levels for tobacco products - (25/07/2011)
HMRC notice 600: Classifying your imports or exports - (22/07/2011)
HMRC advice re changes to Italian VAT registration system - (21/07/2011)
Excise Movement and Control System (EMCS) – updated information about January 2012 stage - (21/07/2011)
Draft International Tax Enforcement Order 2011 re Belize - (19/07/2011)
Draft International Tax Enforcement Order 2011 re Dominica - (19/07/2011)
Draft International Tax Enforcement Order 2011 re Grenada - (19/07/2011)
Recovery of Import and Export Duties (Andorra) (Amendment) Regs 2011 - (19/07/2011)
Details of amendments to Export Procedures Manual - (19/07/2011)
Details of amendments to Import and National Clearance Hub Procedures Manual - (18/07/2011)
HMRC guide for international post users (Notice 143) - (18/07/2011)
Tariff Stop Press Notice 31/11 - (18/07/2011)
Tariff Stop Press Notice 30/11 - (18/07/2011)
UK/Armenia Double Taxation Convention (PDF 9K) - (15/07/2011)
Customs Info Paper (11) 62 – EU & South Korea - (15/07/2011)
Referral to Court of Justice of EU: Field Fisher Waterhouse LLP v HMRC [2011] UKFTT 524 (TC) - (14/07/2011)
Customs Information Paper (11) 59 – VAT – buying commission - (14/07/2011)
Tariff Notice 05/11 – EC reg 2658/87 - (13/07/2011)
HMRC guide to Free Trade Agreement between EU and South Korea - (13/07/2011)
Guide to Importing & Exporting: Breaking down the Barriers - (13/07/2011)
Excise News 01/11 - (12/07/2011)
Customs Info Paper (11) 63 re Fenugreek seeds and imports from Egypt - (12/07/2011)
Customs Information Paper (11) 61 re Timor-Leste - (11/07/2011)
Tariff Stop Press Notice 29/11 - (08/07/2011)
Customs duty repayment: Oats Services Ltd v HMRC [2011] UKFTT 455 (TC) - (07/07/2011)
Double Taxation Treaty Passport Scheme FAQs - (07/07/2011)
Proposal for a New Regulation on Intellectual Property Rights - (07/07/2011)
Customs Information Paper (11) 57 – Cape Verde products - (07/07/2011)
Customs Information Paper (11) 56 - (06/07/2011)
Customs Duty: classification: Outside In (Cambridge) Ltd (t/a Lumie) v HMRC [2011] UKFTT 441 (TC) - (05/07/2011)
Excise duty: non-restoration of goods: Kelsall v The Director of Border Revenue [2011] UKFTT 444 (TC) - (05/07/2011)
Revised Notice 830 (July 2011) re GSP rules of origin - (04/07/2011)
VAT Notice 701/18 – Women’s sanitary protection products - (04/07/2011)
Tariff Stop Press Notice 28/11 - (04/07/2011)
Tariff Stop Press Notice 27/11 - (04/07/2011)
Tariff Stop Press Notice 26/11 - (04/07/2011)
Draft SI re International Tax Enforcement Orders – Mauritius - (04/07/2011)
The Bank Levy (Double Taxation Relief) Regulations 2011 - (01/07/2011)

June 2011

Detailed proposals re reform of Controlled Foreign Company rules - (30/06/2011)
Excise duty: restoration of goods: Tudor Wines & Spirits Ltd v The Director of Border Revenue [2011] UKFTT 424 (TC) - (29/06/2011)
Customs duty: late submission of a C99: Westland Geoprojects Holdings Ltd v HMRC [2011] UKFTT 408 (TC) - (23/06/2011)
Excise duty: seizure of vehicle: McGeown International Ltd v HMRC [2011] UKFTT 407 (TC) - (22/06/2011)
Details of amendments to Residence, Domicile and Remittance Basis Manual - (20/06/2011)
Details of amendments to Double Taxation Relief Manual - (20/06/2011)
Details of amendments to Double Taxation Relief Manual - (16/06/2011)
Excise duty: forfeiture: Kelmendi GmbH v UK Border Agency [2011] UKFTT 377 (TC) - (08/06/2011)
Customs duty: FTT rules of procedure: Truebell Plc v HMRC [2011] UKFTT 370 (TC) - (03/06/2011)
Double Taxation: Art. 15: OECD Commentary: economic employer: Kljun v HMRC [2011] UKFTT 371 (TC) - (03/06/2011)

May 2011

Details of amendments to International Manual - (27/05/2011)
Excise duty: betting and gaming: Dransfield Novelty Company Ltd & Others v HMRC [2011] UKFTT 348 (TC) - (26/05/2011)
Details of amendments to Double Taxation Relief Manual - (20/05/2011)
Partnership: place of control and management: non-domiciled partner: Mark Higgins Rallying (a firm) v HMRC [2011] UKFTT 340 (TC) - (20/05/2011)
Excise duty: whether assessment lawfully raised: Eatough v HMRC [2011] UKFTT 335 (TC) - (19/05/2011)
Customs duty: combined nomenclature: digital camera: Photron Europe Ltd v HMRC (Rev 1) [2011] UKFTT 334 (TC) - (19/05/2011)
Excise duty: decanting of imported fuel: WJ Black & Co v HMRC [2011] UKFTT 330 (TC) - (18/05/2011)
Excise duty: rebated fuel: restoration fee: Macwaste Ltd v HMRC [2011] UKFTT 331 (TC) - (18/05/2011)
Excise duty: practice and procedure: Trans-Int SRL v HMRC [2011] UKFTT 326 (TC) - (17/05/2011)
VAT zero rating: exports: Cudworth of Norden v HMRC [2011] UKFTT 312 (TC) - (11/05/2011)
Details of amendments to the Residence, Domicile and Remittance Basis Manual - (10/05/2011)
Excise duty: restoration of goods: Jones v Director of Border Revenue [2011] UKFTT 307 (TC) - (10/05/2011)
Customs Duty & import VAT: inward processing relief: Bradgate Containers Ltd v HMRC [2011] UKFTT 308 (TC) - (10/05/2011)
Excise duties: restoration of vehicle: FTT decision not perverse: Hunova-Trans KFT v HMRC [2011] UKUT 194 (TCC) - (10/05/2011)
Excise duty: restoration of goods: Yates v The Director of Border Revenue [2011] UKFTT 299 (TC) - (09/05/2011)
Excise duty: restoration of vehicle: Williams v The Director of Border Revenue [2011] UKFTT 318 (TC) - (09/05/2011)
Excise duty: restoration of vehicle: Ivanavicius v Director of Border Finance [2011] UKFTT 295 (TC) - (06/05/2011)

April 2011

Excise duty: restoration of vehicle: Carter v The Director of the Border Agency [2011] UKFTT 271 (TC) - (26/04/2011)
CT enquiry: application for closure: granted as no justification for continuance of enquiry: Estate 4 Ltd v HMRC [2011] UKFTT 269 (TC) - (26/04/2011)
Customs duty repayment: limitation period: force majeure: appeal reluctantly dismissed: Don Scott Commercials v The Comissioners for Revenue & Customs [2011] UKFTT 270 (TC) - (26/04/2011)
Stocklending agreement: manufactured overseas dividends: HMRC v First Nationwide [2011] UKUT 174 (TCC) - (18/04/2011)
Tonnage tax: whether qualifying ships: FA 2000, Sch. 22: Western Ferries (Clyde) Ltd v HMRC [2011] UKFTT 243 (TC) - (12/04/2011)
Excise duty: restoration of vehicle: owner not user: appeal allowed: Smith v Director of Border Revenue 0 - (07/04/2011)
SI 2011/1079: The International Mutual Administrative Assistance in Tax Matters Order 2011 - (07/04/2011)
SI 2011/1083: The Double Taxation Relief and International Tax Enforcement (Montserrat) Order 2011 - (07/04/2011)
Excise duty: red diesel: reasonable excuse: Cabling Utilities Ltd v HMRC [2011] UKFTT 224 (TC) - (05/04/2011)
Details of amendments to Double Taxation Relief Manual - (04/04/2011)

March 2011

Excise duty suspension: some irregularities: appeal mostly allowed: SDM European Transport Ltd v HMRC [2011] UKFTT 211 (TC) - (28/03/2011)
Residence: more than 183 days in UK as son in hospital: whether compassionate grounds applied: no: Ogden v HMRC [2011] UKFTT 212 (TC) - (28/03/2011)
Excise duty: restoration of vehicle: minor adjustment allowed: Herron v HMRC [2011] UKFTT 197 (TC) - (22/03/2011)
Excise duty: restoration of vehicle: owner not user: appellant entirely innocent and blameless: Davies v Director of Border Revenue [2011] UKFTT 188 (TC) - (17/03/2011)
Excise duty: restoration of goods: Williams & Ors v UK Border Agency [2011] UKFTT 177 (TC) - (16/03/2011)
Excise duty: movement guarantee: unauthorised use: Ellis (t/a D E International Transport) v HMRC [2011] UKFTT 181 (TC) - (16/03/2011)
Ordinary residence: intention: role of appellate tribunal: Tuczka v HMRC [2011] UKUT 113 (TCC) - (16/03/2011)
Details of amendments to HMRC’s International Manual - (14/03/2011)

February 2011

January 2011

Excise duty: restoration of vehicle: no reasonable excuse: Ingle v HMRC [2011] UKFTT 97 (TC) - (31/01/2011)
Excise duty civil penalty: Pressuretech Transport Services Ltd v HMRC [2011] UKFTT 74 (TC) - (20/01/2011)
Customs duty: C18 customs debt re late C99: Euro Trading Ltd v HMRC [2011] UKFTT 56 (TC) - (17/01/2011)
Details of amendments to HMRC’s Double Taxation Relief Manual - (13/01/2011)
VAT: whether questions to be referred to ECJ: Grattan Plc v HMRC [2011] UKFTT 31 (TC) - (11/01/2011)
Customs duty: simplified inward processing relief: TNT (UK) Ltd v HMRC [2011] UKFTT 38 (TC) - (10/01/2011)
Income tax: whether BA pilot residence and ordinarily resident in UK: Grace v HMRC [2011] UKFTT 36 (TC) - (05/01/2011)