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
Answers to frequently asked questions on Approved Document B including 2020 and 2022 amendments.
This page provides practical information to help you make the most of your IP when doing business in Kazakhstan.
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.
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
How to complete supplementary pages CT600M and what information you need to include.
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.
Sets out when planning permission is required and different types of planning permission which may be granted.
Find out about group and divisional VAT registration and the forms you should use to apply.
Find out when transactions involving land and buildings are exempt from VAT.
Upper Tribunal tax and Chancery decision of Mrs Justice Bacon and Judge Greg Sinfield on 28 March 2024
Residential Property Tribunal Decision of Judge J. Shepherd & Mrs A. Flynn on 31 March 2022
Sections (2.01 - 2.31) last updated: September 2017.
Practice note 1: 2023 from section 4 part 3 of the Rating Manual - the contractors basis age and obsolescence allowances.
Sections (18.01 - 18.99) last updated: April 2024.
The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
Sections (33.01 - 33.06) last updated: January 2021.
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).