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Licensing bodies and collective management organisations can agree licences with users on behalf of owners and collect any royalties the owners are owed.
When and how to account for VAT when you transfer a business as a going concern (TOGC).
How to get permission to copy a creative work for which the right holder(s) cannot be found ie an orphan work.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Guidance for commercial and non-commercial users on the orphan works licensing scheme.
Find out when you can zero rate VAT for advertisements and goods used for the collection of donations.
When and how you need to report disposals of UK property or land to HMRC and pay Capital Gains Tax if you're not a resident in the UK.
An example of the Coal Authority's Non-Commercial Use Licence that may be applied for.
Landlord responsibilities when renting out your property, including making repairs, health and safety, increasing the rent and changing regulated tenancies.
Decide which activities are business or non-business for VAT purposes if you're a local authority or other public body.
Advice for British people buying property in Morocco, including information on legal advice, fraud, residence requirements, complaints and more.
You can claim relief on Customs Duty and VAT if you're importing scientific materials and apparatus for education or research to the UK.
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
Investors and businesses may be legally required to tell the government about certain sensitive acquisitions under the National Security and Investment Act.
How to work out your taxable capital gain or loss if you are not resident in the UK and are making direct or indirect disposals of UK property or land.
Find out about being 'active', trading and non-trading, and being dormant if you’re a new or existing company or organisation.
To help you protect, manage and enforce your intellectual property (IP) rights in Vietnam.
Check if your import, export or re-export needs a permit or certificate under the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES).
The Valuation Office Agency (VOA) asks for rental and lease information to assess the rateable value of non-domestic properties.
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