Policy paper
Revenue and Customs Brief 37 (2013): Tonnage Tax
Guidance for shipping companies on the flagging rules for Tonnage Tax in 2014.
Documents
Details
Revenue and Customs Brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.
Published 16 December 2013