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What you need to do if you sell or store tobacco products in the UK.
Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
Service for Marketing Authorisation Holders, Manufacturers and Wholesalers.
To help you protect, manage and enforce your intellectual property (IP) rights in Laos.
How to get approval to use the Flexible Accounting System if you’re an agent, and how to use the system to pay customs charges on goods your client has imported.
Find out what records you must keep and how to keep them if you're registered for VAT.
Find out the general rules for the Point of Sale Retail Scheme, how the scheme works, records you must keep and how to work out your VAT.
Upper Tribunal tax and Chancery decision of Mrs Justice Bacon and Judge Greg Sinfield on 28 March 2024
This brief sets out HM Revenue and Customs' position following the decision of the Upper Tribunal in Lok'nStore Group PLC FTC/05/2013.
Section (32.01 - 32.24) last updated: January 2023.
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