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Register to vote Register by 18 June to vote in the General Election on 4 July.
Find out about changes to the deemed domicile rules for Income Tax and Capital Gains Tax from 6 April 2017.
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.
What happens if you underpay import or export duties and who is responsible for the debt.
Use inward processing to delay or reduce import duties or VAT on goods that you process or repair.
Find out how to apply for Simplified Import VAT Accounting to lower the financial guarantees you give for the duty deferment scheme.
When and how to account for VAT when you transfer a business as a going concern (TOGC).
Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
Upper Tribunal tax and Chancery decision of Mrs Justice Bacon and Judge Greg Sinfield on 28 March 2024
Upper Tribunal Tax and Chancery decision of Mr Adam Johnson and Judge Kevin Poole on 25th March 2024
Taxation of commission, cashbacks and discounts.
Sections (2.01 - 2.31) last updated: September 2017.
Upper Tribunal Tax and Chancery decision of Judge Ashley Greenbank and Judge Thomas Scott 22 April 2024
This factsheet tells you about penalties for transactions connected with VAT fraud.
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