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Weekly roundup of HMRC import, export and customs guidance—16 June 2025

Details of updates to HMRC import, export and customs guidance for the period from 10 to 16 June 2025.

JCSI publishes 27th report of session 2024–2025 scrutinising statutory instruments

The Joint Committee on Statutory Instruments (JCSI) has published its twenty-sixth report of session 2024–2025. The following instruments were drawn to the special attention of the House: The Police (Vetting) Regulations 2025  reported this instrument for requiring elucidation, provided by the Department’s memorandum. In addition, the Domestic Abuse Act 2021 (Commencement No.9 and Saving Provisions) Regulations 2025 reported regulation 3(1) for defective drafting, acknowledged by the Department. Further, the Town and Country Planning (General Permitted Development) (England) (Amendment) Order 2025 reported article 7 of this Order for requiring elucidation, provided by the Department’s memorandum. The report, which also includes detailed departmental memoranda, outlines these scrutiny grounds alongside administrative and procedural updates, thereby ensuring rigorous oversight of instruments within the Committee’s remit.

Treaty scrutiny process is 'rubbish', Emily Thornberry tells MPs

Responding in the House of Commons to a statement about a UK-EU agreement about Gibraltar, Chair of the Foreign Affairs Committee Dame Emily Thornberry praised the successful negotiation of the agreement while criticising the Constitutional Reform and Governance Act 2005 (CRGA 2010) treaty scrutiny process. Thornberry described the CRGA 2010 process as ‘rubbish’ and ‘unfit for the 21st century'.

3million publishes new EUSS and ETA Q&As

The 3million has published Q&As in conjunction with Seraphus covering some practical issues recently arising in the European Settlement Scheme (EUSS) and the Electronic Travel Authorisation (ETA) scheme. One is on pre-settled status, extensions, and ‘automatic’ conversions to settled status (5 May 2025); and the other covers what the ETA scheme means for EU citizens with pre-settled status, and British/EU Member State dual nationals (12 June 2025)

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Priority between loss reliefs in loss making companies

Priority between loss reliefs in loss making companies

Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a

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Can shares in a limited company that have not been paid-up at all be cancelled?

Can shares in a limited company that have not been paid-up at all be cancelled?

Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an

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Glossary—Latin legal terms

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