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Check if an estate can get the residence nil rate band (RNRB) when someone downsizes, gifts or sells their home before they die.
This note sets out the methodology used to develop an index of priority places for the Levelling Up Fund.
LLWR Ltd. manage the Low Level Waste Repository in Cumbria and ensure that lower activity waste is managed effectively across the UK.
How data on landings statistics are collected and processed by fisheries administrations in the UK.
Business rates are charged on most non-domestic properties - who has to pay, how your rates are calculated, getting a revaluation, what to do if your premises change.
This guidance explains what rules of origin (RoOs) are and the changes under the Developing Countries Trading Scheme (DCTS).
Get help to classify textiles and which headings and codes to use.
Find out which gifts count towards the value of the estate, how to value them and work out how much Inheritance Tax may be due.
These are the maximum uncertainty values to assess whether periodic measurement results comply with emission limit values in environmental permits (formerly part of M2).
Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.
Emerging techniques on how to prevent or minimise the environmental impacts of hydrogen production by electrolysis of water.
Find out how to value stocks and shares of someone who has died. How you value them depends on whether they are 'listed' or 'unlisted'.
How to work out the customs value of imported goods that are free of charge, used, rented or leased if you're an importer or clearing agent.
How to use the customs value to calculate VAT for imported goods if you’re an importer or clearing agent.
How VAT works, what VAT is charged on, VAT thresholds and VAT schemes.
Find out the rules to establish the country of origin of imported and exported goods and to help identify goods which qualify for lower or no Customs Duty.
Ensuring you get what you pay for.
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