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This brief confirms the UK VAT changes resulting from the Skandia judgement, providing details of which other member states operate ‘establishment only’ VAT grouping.
This document contains the following information: Report of the Commissioners of Her Majesty's Inland Revenue for the year ending 31st March 1993: 135th report.
This section provides information on capital income for schools.
This brief explains claims of VAT refunds for overseas businesses not established in the EU where there has been difficulty getting a certificate of status.
This is the first release of outturn information about the number of council tax support claimants, the value of support they received and the amount of funding passed onto parishes
Upper Tribunal Administrative Appeals Chamber decision by Judge Buley on 13 April 2023.
Response to a Freedom of Information request from the Driving Standards Agency.
Estimates of the value of education-related exports and transnational education activity for 2015.
Upper Tribunal Tax and Chancery decision of Mr Justice Roth and Judge Jennifer Dean on 22nd March 2024
This brief explains changes to the rules on accounting for VAT on retained payments and deposits from 1 March 2019.
This document contains the following information: Departmental report 2007 H.M. Revenue and Customs.
Call or write to HMRC to complain about the service provided
This collection brings together leaflets, factsheets and booklets issued by HMRC.
How to complain about serious misconduct by HMRC staff and how your complaint will be dealt with.
Increasing tax revenues in low-income countries is essential to address future development finance requirements
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