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Delay paying Capital Gains Tax (CGT) if you transfer your business to a limited company in return for shares, check if you're eligible, let HMRC know if you do not want to claim Incorporation Relief (sometimes called 'business transfer relief')
Use the Capital Goods Scheme if you reclaim VAT on capital items like expensive land, property or computer equipment.
A collection of guidance about how to protect and enforce your intellectual property. Including information on infringement, counterfeiting and piracy.
The Company Names Tribunal practice direction provides the framework for the management of proceedings brought before the Tribunal.
These sections are taken from the Trade Union and Labour Relations (Consolidation) Act 1992 and relate to disclosure of information
How to complete supplementary pages CT600K and what information you need to include.
How different types of trust income are taxed, what management expenses and reliefs can be deducted, and understanding the tax pool.
Find out how the VAT Capital Goods Scheme (CGS) works, the items covered by the scheme, the rules and how adjustments and disposals are affected.
Explanation of legal phrases used in the Civil Procedure Rules.
This guidance note is about the rules for the temporary extension of loss carry back for businesses.
Find out about the type of losses your company can offset against profits in future accounting periods.
How to report and pay Capital Gains Tax (CGT).
How to work out the customs value of imported goods that are free of charge, used, rented or leased if you're an importer or clearing agent.
How a commodity code and related additional code affects what is needed on an import or export declaration (or customs clearance request).
Explanation of legal phrases used in the Family Procedure Rules.
A new 130% first-year capital allowance for qualifying plant and machinery assets; and a 50% first-year allowance for qualifying special rate assets.
Find out about the programme to upgrade wifi networks in schools and who can take part.
VAT for motor dealers and members of the motor trade - work out what VAT to charge when you sell a vehicle.
Guidance about how HMRC supports large businesses to help them pay the right amount of tax.
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