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Find out more information on calculations for the taxation of beneficial loan arrangements.
You can claim a relief to pay no Customs Duty and VAT if you are importing or presenting a decoration or award in the UK.
Use the IHT403 with form IHT400 if the deceased had given away or 'transferred' any assets, such as cash, property or land.
Make a 'Part I claim' when your property depreciates because of the use of a new or altered highway - eligibility and where to send your claim
How to work out the balancing charge when you dispose or sell plant or machinery after claiming full expensing or 50% first year allowances for them.
Upper Tribunal Tax and Chancery decision of Judge Ashley Greenbank and Judge Thomas Scott 22 April 2024
You can claim a relief to pay no Customs Duty and VAT if you're importing inherited goods into the UK.
Find out which gifts count towards the value of the estate, how to value them and work out how much Inheritance Tax may be due.
Collection of HM Land Registry practice guides relating to objections and disputes.
How to complete supplementary pages CT600L and what information you need to include.
Use supplementary pages SA906 to declare residence status on the SA900 Trust and Estate Tax Return.
Find out about the benefits and facilities where special taxing rules apply.
Tax and reporting rules for employers who make assets available to employees
Find out about the different types of delivery costs, and which ones you must include or exclude in the customs value if you’re an importer or clearing agent.
Glossary of Terms: Annex to Bulgaria: in prison abroad
Form ST2: Statement of truth in support of an application based upon adverse possession of a rentcharge.
This guidance outlines the method of splitting costs in situations where the costs of remediation are greater than the total amount which can be passed onto to qualifying and non-qualifying leaseholders.
The Adjudicator’s Office investigates complaints about HM Revenue and Customs (HMRC) and the Valuation Office Agency (VOA). We review Home Office decisions on entitlement to compensation, under the Windrush Compensation Scheme. In addition we investigate complaints about how the Home...
Find out if you must notify HMRC about an uncertain amount of Corporation Tax, Income Tax (including PAYE) or VAT if you’re a large business.
Find out which admission charges to cultural exhibitions and events are exempt from VAT.
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