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Register to vote Register by 18 June to vote in the General Election on 4 July.
Find out about Annual Tax on Enveloped Dwellings (ATED), what you need to pay and how to appoint an agent or adviser to act on your behalf.
Sections (13.01 - 13.19) last updated: April 2024.
Includes registering, protecting and applying for designs and patents
Goods sold subject to reservation of title.
Termination of an interest in possession in settled property: TCGA 1992 ss 71, 72.
Compulsory acquisition of freehold or extension of lease by tenant.
Upper Tribunal tax and Chancery decision of Mr Justice Adam Johnson and Judge Thomas Scott on 26 March 2024
Power for trustees to allow a beneficiary to occupy a dwelling house.
Sections (2.01 - 2.31) last updated: September 2017.
Section last updated December 2015.
Upper Tribunal Tax and Chancery decision of Judge Ashley Greenbank and Judge Thomas Scott 22 April 2024
Company residence.
Demergers: TA 1988 ss 213 – 218.
Excluded property.
Non-resident trusts.
Maintenance payments: payment of school fees.
Upper Tribunal Tax and Chancery decision of Judge Greg Sinfield and Judge Guy Brannan on 23 April 2024
Section (32.01 - 32.24) last updated: January 2023.
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