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This guidance clarifies the extent (or location) to which the leaseholder protections apply. It also explains what is meant by qualifying date and qualifying lease.
Find out how venture capital schemes work, who can apply and what tax reliefs are available for your investors.
Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
Find out which goods qualify for unfettered access when moving from Northern Ireland to the rest of the UK.
Find out about loans that count as qualifying loans.
How to report a fund or asset transfer to a qualifying recognised overseas pension scheme (QROPS) to HMRC using the managing pension schemes service.
As a landlord, find out if the leaseholders in your block have the right to take over management of your building, and the process they must go through to do this
How to account for VAT on vehicles and fuel you use for your business.
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