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
Register to vote Register by 18 June to vote in the General Election on 4 July.
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.
Upper Tribunal tax and Chancery decision of Mrs Justice Bacon and Judge Greg Sinfield on 28 March 2024
Find out about the VAT liability of insurance transactions and insurance related services.
‘Bona Vacantia’ means vacant goods and is the name given to ownerless property, which by law passes to the Crown. The Treasury Solicitor acts for the Crown to administer the estates of people who die intestate (without a Will) and...
When and how to account for VAT when you transfer a business as a going concern (TOGC).
Find out what records you must keep and how to keep them if you're registered for VAT.
The Company Names Tribunal practice direction provides the framework for the management of proceedings brought before the Tribunal.
Upper Tribunal Administrative Appeals Chamber decision by Judge Mitchell on 8 April 2024.
Sections (2.01 - 2.31) last updated: September 2017.
Company residence.
Sections (13.01 - 13.19) last updated: April 2024.
Goods sold subject to reservation of title.
Compulsory acquisition of freehold or extension of lease by tenant.
Power for trustees to allow a beneficiary to occupy a dwelling house.
Termination of an interest in possession in settled property: TCGA 1992 ss 71, 72.
Upper Tribunal Tax and Chancery decision of Judge Greg Sinfield and Judge Guy Brannan on 23 April 2024
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).