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Advice for British people buying property in Bulgaria, including information on legal advice, fraud, residence requirements and more.
Find out about changes to the deemed domicile rules for Income Tax and Capital Gains Tax from 6 April 2017.
How to refer or buy land that belonged to a dissolved company and now belongs to the Crown.
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
We register the ownership of land and property in England and Wales. HM Land Registry is a non-ministerial department.
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.
Forms AP1, FR1 and DS2: guidance on when evidence of identity must be lodged in support of an application for registration.
HM Land Registry data.
Application form ID2: certificate of identity for a corporate body.
‘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...
Advice for British people buying property in Turkey, including information on legal advice, fraud, residence requirements and more.
Notify the Treasury Solicitor of a sale by a mortgagee of bona vacantia land.
HM Land Registry's business and mortgage services.
Guidance for completing forms ID1: Certificate of identity for a private individual, and ID2: Certificate of identity for a body corporate.
Guidance for completing form ID3: certificate of identity for a private individual.
Find out how to determine the place of supply of your services and how to deal with supplies of services which you receive from outside the UK.
Find out when transactions involving land and buildings are exempt from VAT.
Information for members of the public about HM Land Registry services and help in completing common applications.
Find out about the VAT liability of insurance transactions and insurance related services.
Upper Tribunal tax and Chancery decision of Mrs Justice Bacon and Judge Greg Sinfield on 28 March 2024
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