The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
The following checklist can assist with working out what options are available to a business that needs to or wishes to register for VAT. It also provides details of other issues that should be considered when registering certain types of businesses for VAT.
This document could be used in conjunction with the Flowchart ― when must or can a business VAT register? in order to cover all aspects and options when registering for VAT.
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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
This note provides details on how to calculate quarterly instalment payments (QIPs) for large and very large companies.The instalment amounts are based on the estimated corporation tax liability of the company’s current accounting period. Therefore, this means that large and very large companies
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