Cross-border intelligence

Brussels ETO promotes Hong Kong F&B and retail opportunities in Lisbon, Portugal (with photo)

Official industry reference index; publication dates differ from statistical periods; please read the original text for scope of application and detailed data.

Vessel operators need to prepare for compliance as UK ETS looms

Shipping operators face a new compliance burden under the UK Emissions Trading Scheme (UK ETS) – a £100 ($133) penalty for every missing allowance, adding financial pressure to a regime that will bring offshore vessels into scope from Janua

Policy paper: VAT: supply of certain passenger transport services through agents

This tax information and impact note is about changes the VAT treatment of passenger transport services supplied by private hire vehicles or taxis through an agent.

Policy paper: Machine Games Duty: changes to stake and prize thresholds

This tax information and impact note explains changes to the stake and prize thresholds used to determine whether a machine is a type 2 or type 3 machine for Machine Games Duty.

Policy paper: Capital Gains Tax: reduction in the Business Asset Disposal Relief lifetime limit

This tax information and impact note is about the reduction in the Business Asset Disposal Relief lifetime limit.

Corporate Intangibles Research and Development Manual

Corporation Tax and the taxation of intangible assets, remediation of contaminated land, vaccines research relief and tax credits for research & development.

Guidance: Conduct Regulations 2003: guidance for employment agencies and employment businesses

Guidance for employment agencies, employment businesses and the recruitment sector on the Conduct of Employment Agencies and Employment Businesses Regulations 2003.

Notice: Duty free spirits — use in manufacture or for medical or scientific purposes (Excise Notice 47)

This notice is about duty free spirits for use in manufacture or for medical or scientific purposes.

Guidance: Corporation Tax: CT620 Notes

These notes explain the different types of CT620 forms that HMRC may issue and why we send them.

Collection of Student Loans Manual

The role of HM Revenue and Customs in the collection of student loan repayments

Temu establishes on-site warehouse inspection laboratories, doubling compliance investment to $200 million in 2026

185-2026: Hungary and Slovakia recognised as free from foot-and-mouth disease (FMD)

29 October 2026 Who does this notice affect? Importers and brokers who have imported or plan to import goods containing or derived from foot- and-mouth disease (FMD)-susceptible species (including cattle, sheep, pigs, deer, giraffe, elephan

Data Element 2/3: Documents and Other Reference Codes (National) of the Customs Declaration Service (CDS)

Find a list of codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates) in Data Element 2/3 (Appendix 5A).

Members review 34 notifications, share experiences at Fisheries Subsidies Committee

At a meeting of the Committee on Fisheries Subsidies on 29 October, WTO members conducted the first review of notifications under the WTO Agreement on Fisheries Subsidies and shared experiences on how they are implementing the Agreement sin

New report looks at role of South-South and triangular cooperation for trade development

The growing importance of trade between developing economies - South-South trade - is highlighted in a joint publication launched on Day 1 (29 October) of the 10th Global Review of Aid for Trade by the WTO and the United Nations Office for

Members review regional trade agreements, confirm meeting frequency, adopt annual report

At a meeting of the Committee on Regional Trade Agreements (CRTA) on 29 October, WTO members considered five regional trade agreements (RTAs) among members as well as three involving non-members. They also took note of new RTA notifications

WHO, WIPO and the WTO to hold 13th Joint Technical Symposium on 25 November 2026

The World Health Organization (WHO), the World Intellectual Property Organization (WIPO) and the World Trade Organization (WTO) will hold the 13th Joint Technical Symposium on “Enabling Ecosystems for Local and Regional Health Products Manu

Côte d'Ivoire President: Re-globalization an opportunity to move beyond traditional trade

"Re-globalization presents an opportunity for developing countries to move beyond their traditional areas of specialization in exporting primary products, and to occupy a more prominent place in the spheres of innovation, transformation, in

Global Review 2026 spotlights partnerships for trade and development

"Developing economies seeking trade success need stronger partnerships with all stakeholders," WTO Director-General Ngozi Okonjo-Iweala said in her opening remarks at the 2026 Global Review on 29 October, marking 20 years of the Aid for Tra

184-2026: Expansion/Improvement of Class 14.3 Approved Arrangement Proof of Concept (PoC) implementation in November 2026

29 October 2026 Who does this notice affect? Biosecurity Industry Participants operating under Class 14.3 Approved Arrangement conditions who are part of a Proof of Concept (PoC) commencing in November 2026. What has changed? The Class 14.3

Official Statistics: UK trade in goods by business characteristics 2025

UK overseas trade statistics (OTS) trade in goods data has been linked with the Office for National Statistics (ONS) business statistics.

Stamp Duty Land Tax relief for land or property transactions

Find out what the main Stamp Duty Land Tax (SDLT) reliefs are for land or property transactions.

Zero rating medicines supplied free of charge (VAT Notice 1004)

Find out when you can zero-rate medicines supplied free of charge, including medicines for NHS treatment, clinical trials and continued treatment after a clinical trial.

Policy paper: Revenue and Customs Brief 13 (2026): VAT and Climate Change Levy on electric vehicle charging for non-domestic use

This brief explains that publicly accessible electric vehicle charging points and charging points at workplaces are not for domestic use for the purposes of VAT and Climate Change Levy.