We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out about changes to the deemed domicile rules for Income Tax and Capital Gains Tax from 6 April 2017.
This page provides practical information to help you make the most of your IP when doing business in Kazakhstan.
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to notify HMRC about your decision.
Upper Tribunal tax and Chancery decision of Mrs Justice Bacon and Judge Greg Sinfield on 28 March 2024
Find out how we apply the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act to non-domestic properties.
Power for trustees to allow a beneficiary to occupy a dwelling house.
Sections (13.01 - 13.19) last updated: April 2024.
Southern Region, Judge Whitney on 15 June 2020
Southern Region, Judge Dobson on 9 April 2020
Section last updated December 2015.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).