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
Sections (100.01 - 100.06) last updated October 2021.
Sections (14.01 - 14.209) last updated: October 2024.
Sections (125.01 - 125.27) last updated: April 2023.
Employment Tribunal decision.
Upper Tribunal Tax and Chancery decision of Mr Justice Arnold on 19 November 2012.
Upper Tribunal Tax and Chancery decision of Mrs Justice Whipple and Judge Greenbank on 8 December 2017.
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).