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Register to vote Register by 18 June to vote in the General Election on 4 July.
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 what makes a person an enabler of tax avoidance, and what to do about legally privileged communications.
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.
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
Find out the rules on disclosing arrangements and transactions that provide a VAT advantage.
Sections (13.01 - 13.19) last updated: April 2024.
Upper Tribunal tax and Chancery decision of Mrs Justice Bacon and Judge Greg Sinfield on 28 March 2024
Guidance for conveyancers about overriding interests that lost their overriding status in 2013 (practice guide 66).
Upper Tribunal Tax and Chancery decision of Mr Justice Edwin Johnson and Judge Guy Brannan on 12 April 2024
Upper Tribunal Administrative Appeals Chamber decision by Judge Stout on 2 May 2024.
Upper Tribunal Tax and Chancery decision of Judge Ashley Greenbank and Judge Thomas Scott 22 April 2024
Sections (5.01 - 5.32) last updated: January 2024.
Upper Tribunal Administrative Appeals Chamber decision by Judge Jacobs on 26 January 2024.
Section last updated: January 2021.
Upper Tribunal Administrative Appeals Chamber decision by Judge Perez, John Hutchinson and Suzanna Jacoby on 18 April 2024.
Section last updated: April 2024.
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