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Find out about changes to the deemed domicile rules for Income Tax and Capital Gains Tax from 6 April 2017.
Eastern Region, Judge K Saward and Mr G F Smith MRICS FAAV on 4 July 2023
Upper Tribunal Administrative Appeals Chamber decision by Judge Mitchell on 8 April 2024.
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.
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
Applications received to amend the specification of a patent under sections 27 and 75 before the court and the Office.
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.
Read the Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.
Revoke an option to tax land or buildings for VAT purposes after 20 years have passed using form VAT1614J.
Find out the rules from 1 January 2018 if you promote or use arrangements that are meant to give someone a VAT or other indirect tax saving or a tax deferral.
How to buy intellectual property that belonged to a dissolved company and now belongs to the Crown.
Upper Tribunal Tax and Chancery decision of JUDGE PHYLLIS RAMSHAW and JUDGE MARK BALDWIN on 23 May 2024
Upper Tribunal tax and Chancery decision of Mrs Justice Bacon and Judge Greg Sinfield on 28 March 2024
Check if you can claim relief from VAT if you supply goods or services to a customer, but you are not paid.
When and how to account for VAT when you transfer a business as a going concern (TOGC).
‘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...
Find out what records you must keep and how to keep them if you're registered for VAT.
How someone in Poland can get documents prepared, witnessed or certified, take an oath of British citizenship and obtain informative notes.
Find out when transactions involving land and buildings are exempt from VAT.
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