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Upper Tribunal Tax and Chancery decision of JUDGE SWAMI RAGHAVAN and JUDGE GUY BRANNAN on 28 November 2023
We deal with claims involving major points of principle relating to taxation where HMRC is a party. This list does not include: claims for the recovery of taxes, or duties cases where a taxpayer disputes liability to pay tax (these...
What Petroleum Revenue Tax is, how to work it out and when to submit a return to HMRC.
Find information on a tax avoidance arrangement used to avoid tax and National Insurance contributions by selling future business revenues to a trust.
This collection brings together statistics on quarterly revenue outturn for local authorities in England.
Analysis of estimated Income Tax liabilities statistics
This collection brings together all documents relating to local authority revenue expenditure and financing.
This series looks at the taxes and national insurance contributions collected by HM Revenue & Customs (HMRC), and paid over to the Government.
When and how Countryside Stewardship agreement holders can create an annual declaration online for their revenue claim.
Get help if you’re a tax agent or adviser who has clients with capital or revenue expenditure to declare on Self Assessment and Company Tax Returns.
Inland Revenue is now a part of Her Majesty’s Revenue and Customs
Estimates of the take-up of the main income-related benefits by caseload and expenditure in Great Britain.
Income Tax deducted from pay by industry shows the industry distribution of PAYE (Pay As You Earn) tax deducted from pay by tax year.
Use HM Revenue and Customs’ (HMRC) tax checker to get an estimate of how much Income Tax you should be paying.
Find out what income you need to include in your tax credits claim or renewal.
High Court judgements on claims from persons to whom VAT has been wrongly charged by their suppliers.
Tax and reporting rules for employers who meet or reimburse an employee's expenses - scale rate payments round sum allowances (RSA)
When you have to pay Income Tax, Capital Gains Tax, Stamp Duty or Inheritance Tax on money, shares or property you inherit
Find out about negative earnings, clawback bonuses and claiming tax loss relief or a tax refund.
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