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Find out about changes to the deemed domicile rules for Income Tax and Capital Gains Tax from 6 April 2017.
Upper Tribunal Administrative Appeals Chamber decision by Judge Mitchell on 8 April 2024.
This guidance provides stakeholders with a plain-English explanation of the implications of the latest leaseholder protections amendments in the Building Safety Act 2022.
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
When and how to account for VAT when you transfer a business as a going concern (TOGC).
Check whether you'll have to pay to replace cladding or to fix other safety problems with your building.
Carry out checks on your overseas customers and find out what records you’ll need to keep if you’re approved for the Fulfilment House Due Diligence Scheme.
Forms AP1, FR1 and DS2: guidance on when evidence of identity must be lodged in support of an application for registration.
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.
Advice for British people buying property in Bulgaria, including information on legal advice, fraud, residence requirements and more.
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.
Find out when transactions involving land and buildings are exempt from VAT.
Information on legal requirements and advice for British nationals buying or renting property in Spain.
Use our verification services to improve the accuracy of property ownership data.
Guidance for local authorities and fire and rescue services on the use remediation orders, a Building Safety Act 2022 enforcement power.
Advice for British people buying property in Turkey, including information on legal advice, fraud, residence requirements and more.
This guidance explains the information required to complete the leaseholder deed of certificate, and what information your current landlord must provide in the landlord’s certificate.
How to refer or buy land that belonged to a dissolved company and now belongs to the Crown.
Find out how we apply the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act to non-domestic properties.
Upper Tribunal Tax and Chancery decision of JUDGE SWAMI RAGHAVAN & JUDGE NICHOLAS ALEKSANDER on 29 September 2023
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