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Find out about changes to the deemed domicile rules for Income Tax and Capital Gains Tax from 6 April 2017.
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.
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
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.
Upper Tribunal Administrative Appeals Chamber decision by Judge Mitchell on 8 April 2024.
Upper Tribunal tax and Chancery decision of Mrs Justice Bacon and Judge Greg Sinfield on 28 March 2024
Sections (14.01 - 14.209) last updated: April 2024.
Sections (13.01 - 13.19) last updated: April 2024.
Upper Tribunal Tax and Chancery decision of JUDGE SWAMI RAGHAVAN & JUDGE NICHOLAS ALEKSANDER on 29 September 2023
Points needed for attributes for applicants in Tiers 1, 2, and 5 of the points-based system.
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