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 guidance provides stakeholders with a plain-English explanation of the implications of the latest leaseholder protections amendments in the Building Safety Act 2022.
Start date notices, inquiry & hearing notices and rejection letters for rights of way orders within 2020, 2021 and 2022
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.
Decisions and maps for rights of way orders published within 2020, 2021 and 2022
Start date notices, inquiry & hearing notices and rejection letters for rights of way orders within 2019
Start date notices, inquiry & hearing notices and rejection letters published in 2024 for rights of way orders
Upper Tribunal tax and Chancery decision of Mrs Justice Bacon and Judge Greg Sinfield on 28 March 2024
Sections (5.01 - 5.32) last updated: January 2024.
Sections (28.01 - 28.18) last updated April 2021.
Upper Tribunal Tax and Chancery decision of JUDGE SWAMI RAGHAVAN & JUDGE NICHOLAS ALEKSANDER on 29 September 2023
Section (32.01 - 32.24) last updated: January 2023.
Sections (25.01 - 25.15) last updated: April 2021.
Residential Property Tribunal Decision of Judge Latham, Ms Krisco FRICS and Ms West on 6 July 2021
Sections (8.01 - 8.31) last updated: January 2024.
Sections (15.01 - 15.58) last updated: April 2024.
Sections (46.01 - 46.78.3) last updated: April 2023.
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).