Transport in UK Law

  • Chapter CA32230
    • HMRC guidance manuals collection
    ... ... An undertaking is a transport undertaking if its primary activity is the provision of transport. It does not matter if the transportation is the transportation of goods or ... ...
  • Chapter EDDC04050
    • HMRC guidance manuals collection
    • HM Revenue & Customs
    ... ... Businesses should be aware of transport related risk and test for these where relevant. This is because the movement of goods is at the heart of all diversion fraud. The business should ... ...
  • Chapter EIM16060
    • HMRC guidance manuals collection
    • HM Revenue & Customs
  • Chapter EIM34110
    • HMRC guidance manuals collection
    • HM Revenue & Customs
    ... ... Employees with a permanent workplace at an offshore installation are exempt from Income Tax where they are provided with: ... transfer transport ... related accommodation or subsistence, or ... local transport ... The exemption also applies where an employee is paid or reimbursed ... ...
  • Chapter NMWM11200
    • HMRC guidance manuals collection
    • HM Revenue & Customs
    ... ... Relevant legislation ... Deductions for transport ... Payments for transport  ... Relevant legislation ... The legislation that applies to this page is as follows: ... * National Minimum Wage ... ...
  • Chapter DIPPRIV6200
    • HMRC guidance manuals collection
    • HM Revenue & Customs
    ... ... The completed C426 and NOVA1 (available on-line) should be forwarded to the Personal Transport Unit with a  copy of the registration document and the C88 (form completed when importing goods) to the Personal Transport Unit within 14 days of ... ...
  • Chapter EIM16070
    • HMRC guidance manuals collection
    • HM Revenue & Customs
    ... ... Section 86 ITEPA 2003 ... For a definition of a transport voucher see EIM16060 ... Transport vouchers provided for employees of passenger transport undertakings under arrangements in operation at 25 March ... ...
  • Chapter EIM21834
    • HMRC guidance manuals collection
    ... ... If both these conditions are satisfied, the third condition is that by the time the employee stops work ... * either public transport is not available for the journey from work to home; or ... * it is not reasonable to expect the employee to use public transport ... Public ... ...
  • Chapter CAA05320
    • HMRC guidance manuals collection
    • HM Revenue & Customs
    ... ... Code ... A. 233(4)(e) ... Provides for economic operators to be authorised to use an electronic transport document in place of the electronic transit declaration (air and sea only) ... Empowerment to set Delegated Acts (DA), DA provisions set out: ... ...
  • Chapter CAA04310
    • HMRC guidance manuals collection
    • HM Revenue & Customs
    ... ... Under the UCC the air and sea level 1 and 2 paper and electronic manifest simplifications are being replaced by the electronic transport document which will be used as a transit declaration ... Where paper based procedures are being used, you can continue to use your current ... ...
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