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Rules for road works (including on motorways and other high-speed roads), level crossings and tramways.
Rules for motorways, including rules for signals, joining the motorway, driving on the motorway, lane discipline, overtaking, stopping and leaving the motorway. A number of the rules for motorways also apply to other high-speed roads.
Information and rules about vehicle maintenance, safety and security.
Find out when transactions involving land and buildings are exempt from VAT.
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.
Responding to breaches of planning control under the Building Safety (Responsible Actors Scheme and Prohibitions) Regulations 2023.
Rules for drivers and motorcyclists, including vehicle condition, fitness to drive, alcohol and drugs, what to do before setting off, vehicle towing and loading, and seat belts and child restraints.
Find VAT technical guidance.
When and how to account for VAT when you transfer a business as a going concern (TOGC).
Rules for motorcyclists, including helmets, carrying passengers, daylight riding and riding in the dark.
Upper Tribunal Administrative Appeals Chamber decision by Judge Hemingway on 17 April 2023.
Upper Tribunal tax and Chancery decision of Mr Justice Adam Johnson and Judge Thomas Scott on 26 March 2024
Information about the road user and the law, including acts and regulations.
Use this form for statutory declarations under section 72(2) of the Road Traffic Offenders Act 1988.
Upper Tribunal Administrative Appeals Chamber decision by Judge Ovey on 8th February 2024.
Find out how to account for VAT and who to contact if you're an insolvency practitioner and you're appointed over insolvent VAT-registered businesses.
Upper Tribunal Administrative Appeals Chamber decision by Judge Ovey on 8 February 2024.
Rules for waiting and parking, including rules on parking at night and decriminalised parking enforcement.
Sets out when planning permission is required and different types of planning permission which may be granted.
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