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Find out more information on relocation expenses and benefits that qualify for exemption.
Changes to VAT penalties and interest charges if you submit a VAT Return for an accounting period starting on or after 1 January 2023.
Find out what records you must keep and how to keep them if you're registered for VAT.
Tell HMRC when you sell goods in satisfaction of a debt where VAT is chargeable on the sale using form VAT833.
How you should account for VAT on goods that are lost, stolen, damaged or destroyed.
Use the IHT419 if you have included a deduction on form IHT400 for any loans, overdrafts, or money spent on behalf of the deceased that is to be repaid out of the estate.
How to buy intellectual property that belonged to a dissolved company and now belongs to the Crown.
Includes online returns, rates, charging and record keeping
Upper Tribunal Tax and Chancery decision of Judge Rupert Jones and Judge Guy Brannan on 08 May 2024
Use certificate VAT1614G to disapply the option to tax land sold to housing associations.
Upper Tribunal Tax and Chancery decision of Judge Ashley Greenbank and Judge Thomas Scott 22 April 2024
Check which supplies of sport, physical recreation, and physical education services qualify for exemption from VAT.
Upper Tribunal tax and Chancery decision of Mrs Justice Bacon and Judge Greg Sinfield on 28 March 2024
Upper Tribunal Tax and Chancery decision of Judge Greg Sinfield and Judge Guy Brannan on 23 April 2024
How the accounting systems in relation to insolvent estates operate and the legislative basis for the accounting for fees and expenses relating to the work of the official receiver.
Upper Tribunal Administrative Appeals Chamber decision by Judge Jacobs on 26 January 2024.
This brief explains what you must do if you've chosen to continue using the Lennartz mechanism and you entered the arrangement before 22 January 2010.
Upper Tribunal Tax and Chancery decision of Mr Justice Zacaroli and Judge Guy Brannan on 24 July 2023
Upper Tribunal Administrative Appeals Chamber decision by Judge Ovey on 20 January 2023.
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