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Upper Tribunal Administrative Appeals Chamber decision by Judge Caldwell on 29 December 2025.
Overview of OTS work relating to simplifying tax reporting and payments for self-employed people.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Find out how the Customs Declaration Service cash account works, when it can be used and what type of customs charges you can pay.
These are independently audited stewardship accounts of the Official Solicitor to the Senior Courts and of the Public Trustee.
Submit a claim for a VAT-related payment using the second-hand motor vehicle payment scheme.
Find out about local procedures, burials and cremations, and returning the body to the UK.
Business e-services customers can manage their portal accounts at any time.
Find out what records you must keep and how to keep them if you're registered for VAT.
Small businesses can record income and expenses when money is actually paid rather than when they've invoiced or received
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