This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Mini One Stop Shop (MOSS) ― registration (until 31 December 2020)
  • Brexit - end of the transition period
  • Background
  • Customer status
  • Agents
  • Determining the place of supply
  • Payment service providers
  • Registering for UK VAT MOSS
  • Registration procedure
  • Registration requirements
  • More...
This content is no longer in use on TolleyGuidance

To view our latest tax guidance content,
sign in to TolleyGuidance or register for a free trial.

Existing user? Sign-in TAKE A FREE TRIAL

There's no margin for error. Think Tax.
Think Tolley.

TolleyGuidance gives you direct access to critical, comprehensive and up-to-date tax information and expertise you can rely on.

TAKE A FREE TRIAL

Popular Articles

Taxation of loan relationships

The vast majority of companies will have loan relationships and so will need to consider how they are taxed under the loan relationship rules. There are also specific provisions dealing with relevant non-lending relationships and other deemed loan relationships. Companies are generally taxable on

05 Apr 2022 08:44 | Produced by Tolley Read more Read more

Controlled foreign companies (CFCs)

IntroductionThe CFC rules as outlined in this note apply to accounting periods beginning on or after 1 January 2013, the date upon which significant changes made by Finance Act 2012 became effective.From this date, the CFC rules also apply to foreign branches in respect of which an exemption

16 May 2022 13:22 | Produced by Tolley Read more Read more

Requirement for estate accounts

Duty to prepare estate accountsThe Personal Representatives' (PRs) legal obligation to prepare accounts is set out in Section 25 of the Administration of Estates Act 1925. Their prescribed duties include:when required to do so by the Court, exhibit on oath in the Court a full inventory of the estate

09 Feb 2022 21:29 | Produced by Tolley Read more Read more