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Find out about the legal background to expenses payments and benefits received by directors and employees.

• Updated: 30 December 2019

Find out the rules to establish the country of origin of imported and exported goods and to help identify goods which qualify for lower or no Customs Duty.

• Updated: 19 June 2023

Find out about the different types of delivery costs, and which ones you must include or exclude in the customs value if you’re an importer or clearing agent.

• Updated: 3 November 2022

Outrageous fake reviews and sneaky hidden fees are now banned once and for all in a major win for consumers right across the UK.

• Updated: 6 April 2025

Tax and reporting rules for employers covering the costs of subscriptions and professional fees

How to register your medical devices with the MHRA for the markets in Great Britain and Northern Ireland.

• Updated: 13 March 2025

How to apply for a clinical trial including eligibility, phases, model IMPDs, costs and how to make changes to your application.

• Updated: 27 August 2024

How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.

• Updated: 18 April 2024

What Capital Gains Tax (CGT) is, how to work it out, current CGT rates and how to pay.

If you're an employer and provide expenses or benefits to employees or directors, you might need to tell HMRC and pay tax and National Insurance on them