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Find out about changes to the deemed domicile rules for Income Tax and Capital Gains Tax from 6 April 2017.
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.
This glossary of terms has been created to aid leaseholders and residents to understand wording used in the Building Safety Fund guidance and Leaseholder and Resident Service.
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
Self-build and custom housebuilding registers.
Find out when transactions involving land and buildings are exempt from VAT.
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
Upper Tribunal tax and Chancery decision of Mr Justice Adam Johnson and Judge Thomas Scott on 26 March 2024
Upper Tribunal Tax and Chancery decision of Judge Greg Sinfield and Ashley Greenbank on 25th March 2024
Upper Tribunal Tax and Chancery decision of JUDGE SWAMI RAGHAVAN & JUDGE NICHOLAS ALEKSANDER on 29 September 2023
Upper Tribunal Tax and Chancery decision of Mr Adam Johnson and Judge Kevin Poole on 25th March 2024
Upper Tribunal Administrative Appeals Chamber decision by Judge Stout on 31 January 2024.
Sections (18.01 - 18.99) last updated: April 2024.
Guidance for conveyancers about overriding interests that lost their overriding status in 2013 (practice guide 66).
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