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
Find out about changes to the deemed domicile rules for Income Tax and Capital Gains Tax from 6 April 2017.
How to complete supplementary pages CT600M and what information you need to include.
Eastern Region, Judge K Saward and Mr G F Smith MRICS FAAV on 4 July 2023
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.
Advice for British people buying property in Turkey, including information on legal advice, fraud, residence requirements and more.
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.
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.
Find out about clearance applications and how to apply to HMRC for advance confirmation of an exempt distribution when a company purchases its own shares.
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
Sets out when planning permission is required and different types of planning permission which may be granted.
Upper Tribunal Tax and Chancery decision of JUDGE PHYLLIS RAMSHAW and JUDGE MARK BALDWIN on 23 May 2024
Find out when transactions involving land and buildings are exempt from VAT.
Check which Authorised Economic Operator status you could apply for and their benefits if your business has role in the international supply chain.
When and how to account for VAT when you transfer a business as a going concern (TOGC).
Upper Tribunal Administrative Appeals Chamber decision by Judge Mitchell on 8 April 2024.
Compulsory acquisition of freehold or extension of lease by tenant.
Residential Property Tribunal Decision of Judge Tagliavini and Mr Steve Wheeler MCIEH CEnvH on 05 January 2024
Upper Tribunal Administrative Appeals Chamber decision by Judge Stout on 31 January 2024.
Residential Property Tribunal Decision of Judge Siobhan McGrath, Judge Chris McNall and Ian Holdsworth FRICS MCIArb on 09 June 2023.
Upper Tribunal Tax and Chancery decision of JUDGE SWAMI RAGHAVAN & JUDGE NICHOLAS ALEKSANDER on 29 September 2023
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).