by | Feb 23, 2023 | HMRC notices
There are special rules where a property is let at less than a commercial rate or isn’t let on commercial terms. These rules also apply if a property is occupied rent free or at less than a commercial rate, for example, a property is occupied by a family member...
by | Feb 16, 2023 | HMRC notices
There are special procedures for moving goods in and out of Northern Ireland. Under the Northern Ireland Protocol, all Northern Ireland businesses continue to have access to the whole UK market. HMRC lists the following six-steps that should be considered before...