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
Find out about changes to the deemed domicile rules for Income Tax and Capital Gains Tax from 6 April 2017.
Use supplementary pages SA906 to declare residence status on the SA900 Trust and Estate Tax Return.
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.
Upper Tribunal Administrative Appeals Chamber decision by Judge Mitchell on 8 April 2024.
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.
To help you protect, manage and enforce your intellectual property (IP) rights in Indonesia.
Upper Tribunal tax and Chancery decision of Mrs Justice Bacon and Judge Greg Sinfield on 28 March 2024
Ffurflenni Cyllid a Thollau EM (CThEM) ac arweiniad, nodiadau, taflenni gwybodaeth a thudalennau atodol cysylltiedig.
Upper Tribunal Tax and Chancery decision of Judge Ashley Greenbank and Judge Thomas Scott 22 April 2024
Upper Tribunal Tax and Chancery decision of Mr Justice Edwin Johnson and Judge Guy Brannan on 12 April 2024
Maintenance payments: payment of school fees.
Delay in rendering tax returns: interest on overdue tax (TMA 1970 s 88).
Decision for applicant Bayerische Motoren Werke AG ('BMW') against registration number 15243033, applicant successful
Sections (20A.01 - 20A.16) last updated: April 2021.
Sections (28.01 - 28.18) last updated April 2021.
Sections (13.01 - 13.19) last updated: April 2024.
Upper Tribunal Administrative Appeals Chamber decision by Judge Jacobs on 26 January 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.
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).