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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.
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.
Attorney General's guidelines for prosecutors on the use of the common law offence of conspiracy to defraud. First published 2007.
Find out what makes a person an enabler of tax avoidance, and what to do about legally privileged communications.
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
Information on legal requirements and advice for British nationals buying or renting property in Spain.
Ffurflenni Cyllid a Thollau EM (CThEM) ac arweiniad, nodiadau, taflenni gwybodaeth a thudalennau atodol cysylltiedig.
Upper Tribunal tax and Chancery decision of Mrs Justice Bacon and Judge Greg Sinfield on 28 March 2024
Sections (13.01 - 13.19) last updated: April 2024.
Sections (2.01 - 2.31) last updated: September 2017.
Section (32.01 - 32.24) last updated: January 2023.
Sections (3.01 - 3.38) last updated: October 2019.
Sections (18.01 - 18.99) last updated: April 2024.
Sections (14.01 - 14.209) last updated: April 2024.
Section (2.01 - 2.70) last updated: January 2021.
Section last updated: April 2024.
Sections (61.01 - 61.25) last updated: July 2021.
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