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
Register to vote Register by 18 June to vote in the General Election on 4 July.
This tax information and impact note deals with changes to the targeted anti-avoidance rule for Double Taxation Relief.
Upper Tribunal Tax and Chancery decision of Mr Justice Edwin Johnson & Judge Jonathan Cannan on 04 March 2024
Details of record keeping, enquiries, completion of Self Assessment returns, and interpretation of 'merely incidental' duties.
Lists the countries concerned, together with the types of companies which may claim under the Directive.
Guidance and information on the requirements for AIS carriage on double-ended passenger ferries, and the specific arrangements for ensuring AIS has correct heading input, regardless of direction of travel.
Changes to Taxation Treaties since date of signing, including when they come into force.
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).