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Upper Tribunal Administrative Appeals Chamber decision by Judge Caldwell on 29 December 2025.
Read the Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.
Find out what information you must send with a transfer of funds if you’re a payment service provider.
Find out what makes a person an enabler of tax avoidance, and what to do about legally privileged communications.
Guidance for UK businesses on rules for selling services to Germany.
Guidance for UK businesses on rules for selling services to the Netherlands.
Find out about exercising due diligence when making customs declarations.
Find out if you’re a trust or company service provider who needs to register for supervision with HMRC under the money laundering regulations.
How to carry out checks on your business and customers, and what records you must keep to prevent money laundering.
Guidance for UK businesses on rules for selling services to Switzerland.
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