Tertiary legislation about ‘transfer of a business as a going concern’ (TOGC).
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Tertiary legislation about VAT One Stop Shop registrations and returns.
This notice provides legal and technical guidance about reforms to General Betting Duty from 1 December 2014.
This technical consultation seeks views on draft regulations to update existing regulations on the use of trade losses for Corporation Tax purposes in the event of transfers of business by building societies.
This tax information and impact note is about changes to the rules for using trade losses for Corporation Tax purposes, in the event of transfers of business by building societies.
Check the availability and any issues affecting the EC Sales List (ECSL) online service.
Get guidance from HMRC if you’re a tax agent or an adviser.
Find the Customs Office Codes for use with the Customs Declaration Service (Appendix 14).
Analysis of long-term trends in intra-UK migration and the impacts of 2018 to 2019 Scottish Income Tax changes.
Find out your VAT obligations if you use an online marketplace to sell goods in the UK.
