When does ATED apply?
The Annual Tax on Enveloped Dwellings (ATED) came into effect from 1 April 2013. The tax applies to certain Non-Natural Persons (NNPs) that own interests in dwellings valued at more than
Category: Duties
Air Passenger Duty changes
Air Passenger Duty (APD) is a departure tax levied on most air travel. Each geographical band has two rates of Air Passenger Duty, one for standard class and the second for 'other' higher classes of
Autumn Budget 2018 – Air Passenger Duty
Air Passenger Duty (APD) is a departure tax levied on most air travel. Each geographical band has two rates of Air Passenger Duty, one for standard class and the second for 'other' higher classes of
Duty free limits for travellers
Here is a reminder for travellers of their duty and tax free allowances whilst travelling this summer. Travelling to an EU country Where tobacco or alcohol is brought in from another EU country, no
Importing goods from non-EU countries?
Businesses that are importing goods need to be aware of the many special rules that apply. Whilst most smaller businesses importing goods will use a courier or freight forwarder, it is still important
Getting ready for Customs Declaration Service
The Customs Handling of Import and Export Freight (CHIEF) is a computerised service that records the movement of goods by land, air and sea. The system allows importers, exporters and freight
Autumn Budget 2017 – Alcohol and Tobacco Duty
As part of the Budget measures the Chancellor announced that the duty rates on beers, ciders, spirits and wine will be frozen at the current rates. These measures will mean that a bottle of whisky
Autumn Budget 2017 – Air Passenger Duty
Air passenger duty (APD) is a departure tax levied on most air travel. Each geographical band has two rates of air passenger duty, one for standard class and the second for 'other' higher classes of
Vehicle Excise Duty changes
It is now less than one month until there are major changes to the way Vehicle Excise Duty (VED) is calculated. Under the current VED rules any cars emitting less than 100g/km CO2 are exempt from the