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How HMRC deals with customers who are involved in tax avoidance, tax evasion or repeated insolvency who receive a joint and several liability notice, including how notices interact with penalties and safeguards.
Find out the 'place of supply' rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.
Guidance for local authorities and independent approved inspectors compiling quarterly information about new permanent dwellings, which is used for house building quarterly returns.
This guidance provides leaseholders with a plain English explanation of the implications of the leaseholder protections in the Building Safety Act 2022.
Find out about the different types of delivery costs, and which ones you must include or exclude in the customs value if you’re an importer or clearing agent.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
This guidance outlines the circumstances under which a marine licence may be required from the marine management organisation.
Evidence requirement R042: Social and economic benefits of comm and recreational fishing
An explanation of the offshore SEA process, including documentation of the most recent assessment and related consultation.
How to deal with a property or land transfer that started before 10 July 2003 and was completed after 1 December 2003.
Location: Lyme Bay, England.
Employment Appeal Tribunal Judgment of Gavin Mansfield, Deputy Judge of the High Court, on 9 May 2024.
When and how to appeal against a Stamp Duty Land Tax (SDLT) penalty and the deadlines for making an appeal.
This information sheet explains when the construction of a building may be zero-rated and the evidence needed to confirm that it qualifies for zero-rated relief.
How ship owners, brokers and operators can apply to MCA for passenger, bunker, tanker and wreck removal compulsory liability insurance certificates
This page brings together information on Freeports operating within the UK.
Guidance on helicopter landing areas fitted on roll-on and roll-off ships of 130 metres and more in length, built on or after 1 July 1999.
UK Visas and Immigration entry clearance guidance for how it handles applications for maintenance and accommodation made outside the UK.
Check which Air Passenger Duty rates apply for years earlier than the current year.
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