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
Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses.
A guide to adapting your home or business to flooding, and how to pump water out of your property after a flood.
Protecting your trade marks, patents, designs and copyright abroad.
A collection of guidance about how to protect, manage and enforce copyright. Copyright protects original literary, dramatic, musical and artistic works.
This tax information and impact note provides the government with a power to update the list of specified permitted property by regulations.
Paying Corporation Tax when your limited company sells an asset for more than it paid - includes chargeable gains, intangible assets, working out inflation
How to end a commercial lease early, what happens if you break the terms of your lease, use a clause in your agreement
A copyright notice is a concise note published by the Intellectual Property Office (IPO) providing basic copyright guidance.
Find out how to import your personal belongings, pets and private motor vehicles when moving or returning to the UK.
Find out what transactions to include in the amount you use to work out Stamp Duty Land Tax (SDLT).
Residential Property Tribunal Decision of Judge Nicol & Ms R Kershaw on 17 March 2022
What Capital Gains Tax (CGT) is, how to work it out, current CGT rates and how to pay.
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.
How to get Inheritance Tax relief on business assets in an estate, what qualifies, giving away business property or assets
Provides guiding principles on how planning can deal with land affected by contamination.
Check temporary changes to the time limit and rules for notifying an option to tax land and buildings.
Different parts of a property will have different relative values depending on their floor level and type of accommodation. These relative values are held in the valuation scales.
When HMRC will issue a joint and several liability notice to individuals who have been involved with companies which have become insolvent and have a tax liability with HMRC.
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).