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Attorney General's guidelines for prosecutors on the use of the common law offence of conspiracy to defraud. First published 2007.
Payments made outside the tax rules are classed as unauthorised and tax charges are payable.
The commons listed on this page now have more eligible area to allocate for certain years of the Single Payment Scheme (SPS), Hill Farm Allowance (HFA) 2010 or Uplands Transitional Payment (UTP).
This guidance is designed to help officials deal with some commonly occurring policy issues that are dealt with by adopting a commonly occurring legislative solution.
Rights of way and right to roam - access rights of way, open access and permissive access land, use common lands, the Countryside Code, report problems.
Build on open standards and common components and patterns from inside and outside government.
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