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Policy paper · gov.uk
Statement of Practice 12 (1980)
Business property relief: 'buy and sell' agreements.
Last fetched 04 May 2026 · gov.uk
Documents
Statement of Practice 12 (1980)
Other from HM Revenue & Customs
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CONSULT.
Draft regulations: Carbon Border Adjustment Mechanism (CBAM) (Emissions and Verification)
CONSULT.
Modernising and standardising company tax returns
CONSULT.
Consultation: Extend Notification of Uncertain Tax Treatment (UTT) regime
CONSULT.
Reporting company payments to participators
POLICY
Revenue and Customs Brief 3 (2026): VAT treatment of certain public funds received by further education institutions
POLICY
Climate change agreements scheme — the carbon emissions factor for gas
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