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Guidance for manufacturers, importers and distributors.
What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to notify HMRC about your decision.
Information on rules to stop companies from reducing UK tax by diverting profits to tax shelters and preferential regimes, and the exemptions.
When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary.
Understand the approach HMRC uses to work with large business customers.
Find out how to work out payments and when you should make them if your company’s annual taxable profits are over £20 million.
When HMRC will issue a joint and several liability notice to individuals involved in tax avoidance or tax evasion when their company has started, or is likely to start, insolvency.
Paying Corporation Tax when your limited company sells an asset for more than it paid - includes chargeable gains, intangible assets, working out inflation
Find out how you could be made liable for the unpaid VAT of another VAT-registered business when you buy or sell specified goods.
How to make a negligible value claim for unquoted shares, and how to check if shares previously quoted on the London Stock Exchange now have negligible value.
When a business changes owner, employees could be protected under the Transfer of Undertakings (Protection of Employment) regulations (TUPE) - types of transfers, your rights, contracts, redundancy, where to get help
When HMRC will issue a joint and several liability notice to someone connected to a company that has received a tax avoidance or tax evasion penalty and the company has started, or is likely to start, insolvency.
What it means to be dormant for Corporation Tax or Companies House - trading and non-trading, annual accounts, Company Tax Returns and telling HM Revenue and Customs (HMRC)
Strikes and industrial action - rights and responsibilities for employers, when unions can take action and the effect on employees' pay and working records
The Certification Officer’s procedure for investigating reported financial irregularities in trade unions and employers’ associations.
Experts can now apply to advise Defra on new ways to finance innovation and achieve a return on investment, including the possibility of a dedicated fund
Information on trade sanctions, arms embargoes and trade restrictions, including trade controls, transit controls and restrictions on terrorist organisations.
Certain company transactions that may be open to challenge if the company enters liquidation or administration.
How to make a complaint to the UK National Contact Point (UK NCP) if you think the Organisation for Economic Co-operation and Development (OECD) guidelines have not been met.
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