This note sets out the rules regarding the tax treatment of alcohol and tobacco purchases made by passengers, and sets out proposals the Government has published for reforming these rules in the context of Brexit, and the UK’s departure from the EU single market.
Documents to download
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Direct taxes: rates and allowances 2008-09 (114 KB, PDF)
Direct taxes : rates and allowances 2008-09 HC Research Paper 08/26
Documents to download
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Direct taxes: rates and allowances 2008-09 (114 KB, PDF)
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