Summaries of advice given under the business appointment rules to applicants at SCS2 and SCS1 level and equivalents.
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This brief explains what customers with appeals related to the VAT treatment of gaming machines from 6 December 2005 to 31 January 2013 must do to claim VAT refunds.
Use the GAAR Advisory Panel opinion on Stamp Duty Land Tax arrangements in relation to the sale and purchase of a residential property that involve a sub-sale and an annuity, to help you recognise when arrangements may be abusive tax arrangements.
When you need to pay Capital Gains Tax if you’re not resident in the UK and are making direct or indirect disposals of UK property or land.
Use the GAAR Advisory Panel opinion on the extraction of value from an estate, using options, by utilising property which is not excluded property, to help you recognise when arrangements may be abusive tax arrangements.
Use form CAT Beers 23 if you’re a commercial brewer, packager of beer or importer/exporter of beer and want to pay Beer Duty by Direct Debit.
If you import into or export from Northern Ireland you can get a decision on the origin of your goods.
Find out when you can use rebated diesel, biodiesel or kerosene in vehicles and other machinery.
A monthly summary of how HM Revenue and Customs has performed against its targets.
Use this template or the technical note to create your own template to tell HMRC of registered tax advantaged Share Incentive Plan shares.