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Notices of publication and a consolidated list of references of pre-Exit European Assessment Documents for construction products.
Find out how the VAT Capital Goods Scheme (CGS) works, the items covered by the scheme, the rules and how adjustments and disposals are affected.
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 Church on 19 February 2024.
A list of references to test standards that are common across a number of product families which apply to construction products.
Dealing with an insolvent's goods that are subject to a retention of title clause, including verifying the validity of the clause
Find out what records you must keep and how to keep them if you're registered for VAT.
Find a list of codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for internal temporary storage facilities (Appendix 16D).
Residential Property Tribunal Decision of Judge MacQueen and Tribunal Member Mason on 12 January 2024
Find the codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for an external temporary storage facility (ETSF) (Appendix 16F).
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