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Find out the rules from 1 January 2018 if you promote or use arrangements that are meant to give someone a VAT or other indirect tax saving or a tax deferral.
Applications and decisions made under Regulations 9, 10 and 12 of the Justification of Practices involving Ionising Radiation Regulations (JoPIIRR) 2004.
Upper Tribunal Administrative Appeals Chamber decision by Judge Butler on 18 October 2024
Section last updated: September 2017.
Employment Appeal Tribunal Judgment of Judge Beard on 15 August 2024.
This applies to individuals resident in the UK who are not domiciled here under general law, and certain other non-resident individuals and trustees of trusts created by them.
The Justification Coordination Committee (JCC) helps co-ordinate views on the regulatory justification process of the devolved administrations, the statutory consultees and other experts.
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