query_id stringlengths 15 19 | group_id stringlengths 15 17 | source stringclasses 4
values | jurisdiction stringclasses 1
value | split stringclasses 3
values | labels listlengths 15 15 |
|---|---|---|---|---|---|
atgr-004d8c22777a | atgr-004d8c22777a | atgr | uk | train | [
{
"node_id": "sdlt-right-to-buy",
"grade": 0,
"rationale": "The passage concerns the statutory Right to Buy scheme, not a private discounted transfer from an aunt to a family member.",
"confidence": 0.99,
"ambiguity_flags": [],
"rank": 1,
"source_type": "hmrc_guidance"
},
{
"node... |
atgr-022f16a43835 | atgr-022f16a43835 | atgr | uk | train | [
{
"node_id": "saunders-v-hmrc-2025",
"grade": 1,
"rationale": "The Saunders summary concerns a long-term incentive payment received after employment ended and UK residence ceased, so it frames the same post-departure employment-income issue without stating the tribunal's answer.",
"confidence": 0.86... |
atgr-051b82b05db2 | atgr-051b82b05db2 | atgr | uk | train | [
{
"node_id": "bim86088",
"grade": 2,
"rationale": "The spare-time advertising example directly explains the £1,000 trading allowance boundary and the need to check each year's gross income before deciding whether to file Self Assessment.",
"confidence": 0.94,
"ambiguity_flags": [],
"rank": 1... |
atgr-0760cc1cffb6 | atgr-0760cc1cffb6 | atgr | uk | train | [
{
"node_id": "mumtaz-hussain-v-hmrc-2022",
"grade": 1,
"rationale": "The passage states that A First-tier Tribunal (Tax) decision dated 23 December 2021 concerning whether a property qualified as the taxpayer's main residence for Capital Gains Tax purposes. The tribunal dismissed the appeal, concluding ... |
atgr-09488ebe0529 | atgr-09488ebe0529 | atgr | uk | train | [
{
"node_id": "eim13600",
"grade": 1,
"rationale": "The extract explains when redundancy compensation falls within section 401 and when a termination-related amount is instead taxable earnings, which is necessary background, but it does not address instalments or the tax year of receipt.",
"confidenc... |
atgr-0a113c760854 | atgr-0a113c760854 | atgr | uk | train | [
{
"node_id": "pension-credits",
"grade": 0,
"rationale": "The passage concerns Pension Credits, not whether a divorce pension credit including voluntary contributions can be accessed for a first-home purchase through a Lifetime ISA.",
"confidence": 0.97,
"ambiguity_flags": [],
"rank": 1,
... |
atgr-0a65532176f8 | atgr-0a65532176f8 | atgr | uk | train | [
{
"node_id": "paye-underpayments",
"grade": 0,
"rationale": "PAYE Underpayments concerns a different issue from correcting a waived employee wage overpayment in payroll, PAYE, FPS, and pension reporting.",
"confidence": 0.97,
"ambiguity_flags": [],
"rank": 1,
"source_type": "legislation"... |
atgr-0c0aa2a42de5 | atgr-0c0aa2a42de5 | atgr | uk | train | [
{
"node_id": "share-pooling",
"grade": 2,
"rationale": "The passage states that A method used in capital gains tax to simplify the calculation of gains or losses when shares of the same class in the same company are acquired at different times. The shares are treated as a single pool of assets.. This di... |
atgr-0d28fe7c0d87 | atgr-0d28fe7c0d87 | atgr | uk | train | [
{
"node_id": "student-loan-repayments",
"grade": 1,
"rationale": "It confirms that student loan repayments are collected through PAYE and Self Assessment, but does not explain transfer timing, account updates, or interest calculations.",
"confidence": 0.95,
"ambiguity_flags": [],
"rank": 1,
... |
atgr-0f1d8f4d3039 | atgr-0f1d8f4d3039 | atgr | uk | train | [
{
"node_id": "van-fuel-benefit-reduction",
"grade": 0,
"rationale": "The passage concerns Van Fuel Benefit Reduction, not deducting personal campervan fuel for travel to remote-work locations and claiming homeworking costs while living in the van.",
"confidence": 0.97,
"ambiguity_flags": [],
... |
atgr-0fb39ace0eca | atgr-0fb39ace0eca | atgr | uk | train | [
{
"node_id": "salf303",
"grade": 2,
"rationale": "This directly explains that Self Assessment interest is charged on overdue balancing payments and payments on account, which bears on whether an amount paid by its due date carries interest.",
"confidence": 0.94,
"ambiguity_flags": [],
"rank"... |
atgr-0fb9dd36932d | atgr-0fb9dd36932d | atgr | uk | train | [
{
"node_id": "student-loan-repayments",
"grade": 1,
"rationale": "The passage states that The system for collecting repayments for higher education student loans, primarily administered through the tax system via PAYE and Self Assessment.. This is useful context for the issue, but it does not itself res... |
atgr-130328c03349 | atgr-130328c03349 | atgr | uk | train | [
{
"node_id": "payments-on-account",
"grade": 1,
"rationale": "It explains that payments on account are advance payments usually calculated from the previous year's liability, which frames the question, but not how they are reduced or credited after filing.",
"confidence": 0.95,
"ambiguity_flags"... |
atgr-1744cbdbfdaa | atgr-1744cbdbfdaa | atgr | uk | train | [
{
"node_id": "student-loan-repayments",
"grade": 1,
"rationale": "The passage confirms that student-loan repayments are collected through PAYE and Self Assessment, but it gives no rule for refunding deductions below the annual threshold.",
"confidence": 0.86,
"ambiguity_flags": [],
"rank": 1... |
atgr-17e08db6fd35 | atgr-17e08db6fd35 | atgr | uk | train | [
{
"node_id": "transitional-relief-separated-couples",
"grade": 0,
"rationale": "Transitional Relief: Separated Couples concerns a different issue from recording permanent separation before divorce and preventing an estranged spouse from obtaining personal tax information.",
"confidence": 0.97,
"... |
atgr-1a2a75ec1096 | atgr-1a2a75ec1096 | atgr | uk | train | [
{
"node_id": "payments-on-account",
"grade": 2,
"rationale": "The passage states that Advance payments towards a taxpayer's self-assessment tax bill, typically required when the previous year's tax liability exceeds a certain threshold. They help smooth cash flow for the Exchequer and the taxpayer.. Thi... |
atgr-1d1f8e4e9c09 | atgr-1d1f8e4e9c09 | atgr | uk | train | [
{
"node_id": "business-incorporation",
"grade": 0,
"rationale": "The passage only says the incorporation material moved elsewhere and supplies no rule.",
"confidence": 0.9,
"ambiguity_flags": [],
"rank": 1,
"source_type": "hmrc_guidance"
},
{
"node_id": "rule-uk-incorporation-res... |
atgr-1dac710ed813 | atgr-1dac710ed813 | atgr | uk | train | [
{
"node_id": "vat-registration-cancellation",
"grade": 0,
"rationale": "The passage concerns VAT Registration Cancellation, not clearing a stale final VAT return and separating new Self Assessment payments on account from an old sole-trader registration.",
"confidence": 0.97,
"ambiguity_flags": ... |
atgr-1fe457941e7e | atgr-1fe457941e7e | atgr | uk | train | [
{
"node_id": "sdltm09560",
"grade": 2,
"rationale": "This directly states that acquisition exclusively for development or redevelopment and resale in a property-development trade avoids the 17 per cent higher SDLT rate, but the extract does not give a plot minimum or demolition requirement.",
"confi... |
atgr-22d4c49bf897 | atgr-22d4c49bf897 | atgr | uk | train | [
{
"node_id": "rule-itepa-design-weight",
"grade": 1,
"rationale": "The passage states that 'Design weight' means the weight which a vehicle is designed or adapted not to exceed when in normal use and travelling on a road laden.. This is useful context for the issue, but it does not itself resolve the sp... |
atgr-244529338457 | atgr-244529338457 | atgr | uk | train | [
{
"node_id": "employee-car-leasing",
"grade": 1,
"rationale": "It identifies employer car leasing and the distinction between benefit-in-kind and salary-sacrifice treatment, which helps classify the vehicle but does not establish mileage relief.",
"confidence": 0.9,
"ambiguity_flags": [],
"r... |
atgr-244a86d7a2ba | atgr-244a86d7a2ba | atgr | uk | train | [
{
"node_id": "tax-residence",
"grade": 1,
"rationale": "The passage explains that residence determines whether worldwide income falls within UK tax, which frames the departure issue but does not establish residence or the trade's source.",
"confidence": 0.86,
"ambiguity_flags": [],
"rank": 1... |
atgr-2572ba63e933 | atgr-2572ba63e933 | atgr | uk | train | [
{
"node_id": "first-year-allowances-cars",
"grade": 2,
"rationale": "This directly limits car first-year allowances to qualifying new zero-emission or low-emission cars, which is central to whether the full price can be deducted immediately.",
"confidence": 0.94,
"ambiguity_flags": [],
"rank... |
atgr-282157886683 | atgr-282157886683 | atgr | uk | train | [
{
"node_id": "main-residence-relief",
"grade": 1,
"rationale": "The passage states that . HMRC CG64500, CG64427, CG64420, CG64477, CG64435 A Capital Gains Tax relief that exempts all or part of the gain on the disposal of a property that has been the taxpayer's only or main residence. It ensures…. This ... |
atgr-2968406c082f | atgr-2968406c082f | atgr | uk | train | [
{
"node_id": "hmrc-confidentiality-rule",
"grade": 2,
"rationale": "It directly states the statutory HMRC confidentiality prohibition on officials disclosing information held in connection with HMRC functions, subject to enacted exceptions.",
"confidence": 0.9,
"ambiguity_flags": [],
"rank":... |
atgr-29751315e9bd | atgr-29751315e9bd | atgr | uk | train | [
{
"node_id": "cg15250",
"grade": 1,
"rationale": "CG15250 identifies allowable incidental costs as costs of acquisition or disposal and gives stamp duty as an example, helping distinguish them from recurring ownership costs.",
"confidence": 0.86,
"ambiguity_flags": [],
"rank": 1,
"source... |
atgr-2a4a27bbfc6c | atgr-2a4a27bbfc6c | atgr | uk | train | [
{
"node_id": "withholding-tax",
"grade": 2,
"rationale": "This directly explains that UK withholding tax commonly applies to interest, royalties, and certain annual payments rather than an ordinary payment for goods.",
"confidence": 0.94,
"ambiguity_flags": [],
"rank": 1,
"source_type": ... |
atgr-2da39c8eaa1d | atgr-2da39c8eaa1d | atgr | uk | train | [
{
"node_id": "pr-liability-after-distribution",
"grade": 2,
"rationale": "The passage states that The principle that personal representatives cannot escape their statutory liability for inheritance tax by distributing the estate to a beneficiary who agrees to pay the tax. The personal representative rem... |
atgr-2f4f043e0096 | atgr-2f4f043e0096 | atgr | uk | train | [
{
"node_id": "student-loans",
"grade": 0,
"rationale": "General information about student loans and their repayment does not determine relief for fees paid without a loan.",
"confidence": 0.9,
"ambiguity_flags": [],
"rank": 1,
"source_type": "legislation"
},
{
"node_id": "eim1503... |
atgr-31863903c03b | atgr-31863903c03b | atgr | uk | train | [
{
"node_id": "deemed-employment-income",
"grade": 0,
"rationale": "The passage concerns Deemed Employment Income, not employment status and PAYE withholding for an invoicing sole-trader contractor described as a deemed employee.",
"confidence": 0.97,
"ambiguity_flags": [],
"rank": 1,
"so... |
atgr-3456f36c9c8d | atgr-3456f36c9c8d | atgr | uk | train | [
{
"node_id": "leasing-of-immovable-property",
"grade": 1,
"rationale": "Leasing of Immovable Property supplies useful context for recovering input VAT on costs of a vacant residential property intended to return to exempt letting, but does not resolve the point directly.",
"confidence": 0.82,
"a... |
atgr-354c017a078d | atgr-354c017a078d | atgr | uk | train | [
{
"node_id": "student-loan-repayments",
"grade": 1,
"rationale": "The passage states that The system for collecting repayments for higher education student loans, primarily administered through the tax system via PAYE and Self Assessment.. This is useful context for the issue, but it does not itself res... |
atgr-3ad5493df263 | atgr-3ad5493df263 | atgr | uk | train | [
{
"node_id": "child-trust-funds",
"grade": 0,
"rationale": "The investments are held in an informal broker account, not a statutory Child Trust Fund.",
"confidence": 0.9,
"ambiguity_flags": [],
"rank": 1,
"source_type": "legislation"
},
{
"node_id": "ctfa-2004-s7b",
"grade": ... |
atgr-3c5d27895839 | atgr-3c5d27895839 | atgr | uk | train | [
{
"node_id": "sdlt-enquiries",
"grade": 0,
"rationale": "The passage concerns SDLT Enquiries, not obtaining HMRC confirmation that duplicated given names on a CGT clearance certificate identify the same one-name vendor.",
"confidence": 0.97,
"ambiguity_flags": [],
"rank": 1,
"source_type... |
atgr-416c8f02ffb7 | atgr-416c8f02ffb7 | atgr | uk | train | [
{
"node_id": "eim32136",
"grade": 2,
"rationale": "The personal-service-company example directly treats home-to-client travel as travel to a temporary workplace where the 40 per cent and 24-month expectations are not exceeded.",
"confidence": 0.94,
"ambiguity_flags": [],
"rank": 1,
"sour... |
atgr-41809e609224 | atgr-41809e609224 | atgr | uk | train | [
{
"node_id": "non-uk-employers",
"grade": 0,
"rationale": "The passage states that . HMRC EIM11820, CTM81110, EIM15325, EIM74058, EIM11825 Rules determining the PAYE obligations when an employee works in the UK for an employer based outside the UK. They often require a UK 'host' employer or…. This does ... |
atgr-428942526792 | atgr-428942526792 | atgr | uk | train | [
{
"node_id": "capital-allowances-pools",
"grade": 1,
"rationale": "It explains the purpose of main and special-rate capital allowance pools, but not the rate or whether the £18,000 car balance can be written off.",
"confidence": 0.9,
"ambiguity_flags": [],
"rank": 1,
"source_type": "hmrc... |
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