When you buy goods online from overseas as a consumer, you may find that you have to pay additional charges and taxes, on top of the cost of the goods. Typically, you may have to pay value added tax (VAT) and customs duty. You may also have to pay excise duty.

Value added tax (VAT) is a sales tax charged by VAT registered traders on the value of goods and services supplied to their customers in the UK. VAT is a complex tax and this section gives a basic overview only. The concept of a supply of goods and services is specific to VAT law. The most common ...

When a person dies, there are usually tax issues to be dealt with. These include dealing with the deceased’s tax affairs to their date of death and then dealing with any income or gains that arise in connection with their estate (by ‘estate’ we mean everything they owned at death, such as their ...

We look at the special tax rules that can sometimes apply when a trust is created for the benefit of a disabled person.

If you are a trustee or personal representative, you may need to register your trust or a deceased person’s estate under the trust registration service. This page gives an overview of whether and how you need to register.

If you receive some income from either a trust or from the estate of a deceased person, you may have further tax to pay on the income or you may be able to claim a tax refund. In some cases, you are taxable on trust income even if you do not receive it, but you can follow the guidance below as if ...