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Find out about being 'active', trading and non-trading, and being dormant if you’re a new or existing company or organisation.
This brief explains how HMRC now approaches determining if an activity is a business activity for VAT purposes.
When and how to account for VAT when you transfer a business as a going concern (TOGC).
The guide to VAT rules and procedures.
Find out how VAT applies to education, research, vocational training, examination services and goods and services connected with these activites.
Decide which activities are business or non-business for VAT purposes if you're a local authority or other public body.
Business enterprises analysed by legal form, industry, region and employment sizeband.
Find out about group and divisional VAT registration and the forms you should use to apply.
This is a RPC short guidance note on issues around defining a ‘business’.
Don’t include personal or financial information like your National Insurance number or credit card details.
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