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Upper Tribunal Tax and Chancery decision of JUDGE SWAMI RAGHAVAN and JUDGE VIMAL TILAKAPALA on 01 May 2024
Claim relief on import duty and VAT when importing miscellaneous documents and related articles into the UK.
Reclaim VAT you've paid on goods and services bought in the UK to use in your business if you’re registered as a business outside the UK.
Use supplementary pages SA109 to record your residence and domicile status on your SA100 Tax Return.
Find out how to account for VAT and who to contact if you're an insolvency practitioner and you're appointed over insolvent VAT-registered businesses.
If you're an employer based in the UK, find out if an employee is eligible for tax relief through an Appendix 5 arrangement if they've paid tax abroad on their income.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
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.
Find out how to apply for authority to give an employee foreign tax credit relief if you're a UK employer and you send an employee to work abroad.
You can claim a relief to pay no Customs Duty and VAT if you're importing inherited goods into the UK.
How to complete your CT600 Company Tax Return form for Corporation Tax and what information you need to include.
Applications received to amend the specification of a patent under sections 27 and 75 before the court and the Office.
Find data and analysis from Census 2021 and earlier censuses.
Guidance and forms about importing and exporting goods, customs declarations, duties and tariffs. Including carriers and freight forwarders, storing goods, Freeports and commodity codes.
You can claim a relief to pay no Customs Duty and VAT if you are importing or presenting a decoration or award in the UK.
You can claim relief on Customs Duty and VAT if you're importing scientific materials and apparatus for education or research to the UK.
You can claim a relief to pay no Customs Duty and VAT if you’re permanently importing museum and gallery exhibits into the UK.
Use supplementary pages SA906 to declare residence status on the SA900 Trust and Estate Tax Return.
Tax and reporting rules for employers who make assets available to employees
Don’t include personal or financial information like your National Insurance number or credit card details.
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