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Import firewood into England, Scotland or Wales
Find out how to import firewood, such as logs and kindling, into England, Scotland and Wales (Great Britain).
How to check if you can delay customs payments and declarations
If you’re a business that currently buys goods from or sells goods to countries outside the UK, or are planning to trade with Europe from January 2021, HMRC’s new tool can help you identify ways you might be able to make the customs process easier for cheaper for your business. This short video shows you how to use the tool.
How can a customs intermediary or agent help me?
If you’re a UK business thinking about moving goods into or out of the UK , this video is here to help you understand how customs intermediaries or agents can help you. For more information have a look at the guidance available on gov.uk.
What are commodity codes?
If you're buying or selling goods abroad, you need to work out the amount of duty or VAT you owe. This short video tells you how to find out the ‘commodity code’ classification for your goods, using our Trade Tariff tool. Find out more on GOV.UK
What are controlled goods?
You’ll need a licence to import or export certain types of controlled goods. You may also need to pay extra duty in the UK. Unsure if this applies to your goods? This short video explains more about the types of goods that are classed as controlled. Find out more on GOV.UK
UK Spain Double Taxation Treaty
The UK Spain Double Taxation Treaty was updated in March 2013 with changes effective from 12 June 2014
The treaty ensures that tax is not paid twice on the same income.
The treaty covers the following items:
In Spain
- Income Tax
- Corporation Tax
- Non-resident Income Tax
- Capital Gains Tax
- Local Income Taxes
In the UK
- Income Tax
- Corporation Tax
- Capital Gains Tax
Where am I deemed resident?
The treaty outlines what is considered to be a resident. This issue is often a source of confusion and misinterpretation.
The treaty considers that a resident is a person/entity who is liable to taxation due to:
- Domicile
- Residence
- Place of Management
- Place of Incorporation
A person/entity who is based in one state but receives income or capital gains from a source in the other state, will not automatically be considered resident.
If there is a situation whereby a person/entity could be classed as being resident in both states, then the status will be determined by:
- location of permanent residence. If there is a residence in both states, the “centre of vital interests” shall apply (personal relations, economic situation)
- if the above cannot be determined, or there is no permanent address in either state, residency will apply to the estate where there is an habitual abode.
- if there is an habitual abode in either both or neither state, the nationality of the person/entity will take precedence.
- if the person/entity is a national of both or neither state, then the states will reach an agreement to determine residence.
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Article supplied by Gascón Bernabéu Abogados