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Register to vote Register by 18 June to vote in the General Election on 4 July.
Upper Tribunal Administrative Appeals Chamber decision by Judge Stout on 2 May 2024.
Find out which admission charges to cultural exhibitions and events are exempt from VAT.
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.
Helping public health practitioners conducting evaluations – using outcome evaluations to find out if an intervention works.
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 the rules on disclosing arrangements and transactions that provide a VAT advantage.
Employment Appeal Tribunal Judgment of Mrs Justice Eady on 24 May 2024.
How HMRC deals with customers who receive a joint and several liability notice for a company that has received COVID-19 support payments, including conditions for giving a notice and safeguards.
This toolkit includes short and long-form templates for preparing a national report on implementing international humanitarian law.
Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.
Find out how VAT applies to education, research, vocational training, examination services and goods and services connected with these activites.
Upper Tribunal tax and Chancery decision of Mr Justice Adam Johnson and Judge Thomas Scott on 26 March 2024
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.
Find out about the legal background to expenses payments and benefits received by directors and employees.
Upper Tribunal Tax and Chancery decision of Judge Ashley Greenbank and Judge Thomas Scott 22 April 2024
Explanatory note in lieu of certificate of celibacy/certificate of matrimonial capacity for getting married in Romania.
Employment Appeal Tribunal judgment of Mrs Justice Eady on 20 May 2024.
Find out about the rules when a benefit is provided as part of optional remuneration arrangements.
Check which supplies of sport, physical recreation, and physical education services qualify for exemption from VAT.
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