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 ― returns and record keeping requirements (until 31 December 2020)
  • Brexit - end of the transition period
  • VAT returns
  • Submitting the return
  • Paying the VAT due
  • Correcting errors on a MOSS return
  • Penalties
  • EC Sales Lists
  • Recovering VAT incurred in other EU member states
  • Record keeping 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

Think Tax.
Think Tolley.

Critical, comprehensive and up-to-date tax information

TAKE A FREE TRIAL

Popular Articles

Capital vs revenue expenditure

Capital vs revenue expenditureExpenditure of a capital nature is not allowed as a deduction when calculating trading profits. Expenditure of a revenue nature is allowable, provided there is no specific statutory rule prohibiting a deduction and the expenditure also satisfies the wholly and

25 Οκτ 2021 07:01 | Produced by Tolley Read more Read more

Accumulation and maintenance trusts

What is an accumulation and maintenance trust?An accumulation and maintenance (A&M) trust is a particular type of settlement intended to make provisions for children and young adults up to the age of 25. The key feature is that trustees are given discretion over how to use the income for the benefit

22 Δεκ 2021 18:40 | Produced by Tolley Read more Read more

Patent box tax regime ― overview

Introduction to the regimeThe aim of the patent box regime is to provide an incentive for companies to develop and retain patents and other qualifying intellectual property within the UK as part of the Government’s growth agenda. Finance Act 2012 originally introduced the legislation governing the

22 Δεκ 2021 16:12 | Produced by Tolley Read more Read more