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Upper Tribunal Administrative Appeals Chamber decision by Judge Caldwell on 29 December 2025.
Information about the range of support available to schools and trusts to maintain, improve and use their financial and physical assets effectively.
How to make a negligible value claim for unquoted shares, and how to check if shares previously quoted on the London Stock Exchange now have negligible value.
A range of tools and guidance to assist Freeports in managing potential security risks of all of the businesses located within and around their sites (as per commitments in their Memorandums of Understanding).
Find out if you can claim enhanced structures and buildings allowance relief on qualifying expenditure on structures and buildings in a UK Freeport or Investment Zone special tax site.
Find out how the Conditional Exemption Tax Incentive scheme works and what may qualify for relief.
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