We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Find out if you have to pay, when and how to register, the rates, how to fill in returns and make payments.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
Find out when transactions involving land and buildings are exempt from VAT.
Find out about cover policy and indicators for countries and territories that are covered by UK Export Finance.
To help you protect, manage and enforce your intellectual property (IP) rights in Philippines.
How to carry out checks on your business and customers, and what records you must keep to prevent money laundering.
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.
Details of expired General Licences issued by OFSI.
Guidelines for the monitoring of volume individual voluntary arrangement (IVA) and protected trust deed (PTD) providers
Find out about gaining approval for a fair partial exemption special method if you deal with partial exemption for insurers.
The Company Names Tribunal practice direction provides the framework for the management of proceedings brought before the Tribunal.
Find out about the VAT liability of insurance transactions and insurance related services.
The deal seeks to combine the only 2 licensed sports spread betting operators in the UK market.
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 on 2024.
Fishing vessel owners must have insurance, or another form of financial security, to meet their liabilities and requirements under ILO 188.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).