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How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
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.
Rules outlining the form, manner of delivery and method of authentication for documents delivered to Companies House in electronic or paper format.
Read the Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.
We register the ownership of land and property in England and Wales. HM Land Registry is a non-ministerial department.
‘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...
Form PF179: Evidence on registration of a Bill of Sale given by way of security for the payment of money (Bills of Sales Act 1878 ss.8 and 10; Bills of Sale Act (1878) Amendment Act 1882 s.10).
Use this form to give notice to the registrar of companies in respect of a dissolution date.
HM Land Registry's business and mortgage services.
How to make a negligible value claim for unquoted shares, and how to check if shares previously quoted on the London Stock Exchange now have negligible value.
Notify the Treasury Solicitor of a sale by a mortgagee of bona vacantia land.
How to refer or buy land that belonged to a dissolved company and now belongs to the Crown.
Upper Tribunal tax and Chancery decision of Mrs Justice Bacon and Judge Greg Sinfield on 28 March 2024
HM Land Registry data.
Find out when transactions involving land and buildings are exempt from VAT.
Find out about the VAT liability of insurance transactions and insurance related services.
When and how to account for VAT when you transfer a business as a going concern (TOGC).
The guide to VAT rules and procedures.
Find out what records you must keep and how to keep them if you're registered for VAT.
Find out about Annual Tax on Enveloped Dwellings (ATED), what you need to pay and how to appoint an agent or adviser to act on your behalf.
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