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Upper Tribunal Administrative Appeals Chamber decision by Judge Jacobs on 24 November 2025.
This notice explains when protective equipment is zero-rated and children's car seats and travel systems are reduced-rated at 5% VAT.
Find out if you need to apply for the fit and proper test and how to do this so that HMRC can register your business.
Use this form after a business has cancelled its VAT registration to tell HMRC about VAT you need to reclaim. You can also use this form where you are reclaiming VAT and have VAT due on goods sold to satisfy...
Use this form to tell HMRC about VAT due on goods sold to pay off a debt if you’re an auctioneer or an insolvency practitioner.
Find out about Alcoholic Ingredients Relief (AIR), which is the repayment of Alcohol Duty charged on spirits, beer, wine, other fermented products and cider.
How the Buyer Credit Facility works, its benefits, eligibility and how to apply.
Find out how to import your personal belongings, pets and private motor vehicles when moving or returning to the UK.
How to register a new charge at Companies House, or tell us about any you've paid off.
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