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 about the penalties for enabling a defeated tax avoidance scheme, the time limits, and how to appeal a penalty notice.
Advice on planning appeals and the award costs.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Guidance on the National Policy Statements Review process.
Upper Tribunal Administrative Appeals Chamber decision by Judge Wright on 28 March 2024.
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.
Sets out process and expectations on planning performance and decision making.
Guidance for centres on the awarding of vocational, technical and other general qualifications in the academic year 2021 to 2022.
An overview of key points around access agreements between property owners and network operators for the deployment of digital infrastructure.
Find out when transactions involving land and buildings are exempt from VAT.
How to account for VAT if your business allows goods and services to be used for temporary or permanent private use.
The Criminal Cases Unit is responsible for the assessing all special preparation claims under the litigator graduated fee scheme and advocates graduated fee scheme.
Guidance on Defence and Security Accelerator terms and conditions for funding, contracts and intellectual property rights.
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.