The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides a list of the appealable matters where the taxpayer is entitled to submit an appeal against a decision of HMRC.
This list was extracted from Tolley’s Value Added Tax 2015-16.
This list should be used in conjunction with the Appealing an HMRC decision ― outline guidance note and the rest of the guidance notes in the ‘Appeals’ subtopic.
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IntroductionA company that is not resident in the UK will only be subject to UK corporation tax if it carries on a trade in the UK through a permanent establishment. Where it does so, it will be subject to UK corporation tax on all profits that are attributable to the UK permanent establishment.
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