Customs and Excise in UK Law

  • Chapter IDG40470
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ...... be important to understand what are former Inland Revenue or HM Customs & Excise functions because a small number of legal gateways (those listed ......
  • Chapter AWRS20200
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    ...... also applies to wholesalers based in the Isle of Man (IOM) as IOM Customs & Excise have introduced equivalent legislation. Businesses that carry on ......
  • Chapter NMWM16210
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    ...... Commissioners for Revenue and Customs Act 2005. General. Information obtained by national minimum wage teams ... information obtained as a result of an exercise of ex - Customs & Excise functions, for example VAT details, which cannot be disclosed outside HM ......
  • Chapter HCOTEG92100
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ...... the goods for examination to the officer of the Isle of Man Customs & Excise service (a Division of the Isle of Man Government’s Treasury) ......
  • Chapter IMEXPG302000
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    .... . .  . When applying the Customs and Excise Acts to goods imported or exported by pipe- line, the following ......
  • Chapter HMFSA2350
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    ......security for the duty on goods held in duty suspension in an excise warehouse) – the authorized warehouse keeper (or an associated or parent ... suspension – all duty suspended movements from an Excise (or Customs and Excise) Warehouse must be covered by a movement Guarantee and third ......
  • Chapter DMBM535020
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    .... . . Excise duties are inland duties; some are levied on articles at the time of their ... the collection and management of the Commissioners of Revenue and Customs (section 5(1) (b) of the Commissioners for Revenue and Customs Act 2005). ......
  • Chapter IPT06220
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ......Insurers should send completed forms to HM Revenue & Customs, Excise Processing Team (IPT), BX9 1GL, United Kingdom. ......
  • Chapter ECP1500
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    .... . . Excise civil penalties were introduced in January 1995 through the Finance Act .... Amendments were made to the following Acts. The Customs & Excise Management Act 1979 (CEMA). The Alcoholic Liquor Duties Act ......
  • Chapter HCOTEG111500
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    ...... . Notices. Notice 171: Hydrocarbon Oils: Customs Duty. Despite being in the Customs series, this notice touches on all ... and the ‘entry’ of oil, as well as accounting for customs duty, excise duty and VAT (as appropriate) on it. (Whilst this notice applies to ......
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