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Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
Find out when transactions involving land and buildings are exempt from VAT.
Find out what makes a person an enabler of tax avoidance, and what to do about legally privileged communications.
Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.
Details of the exceptions to copyright that allow limited use of copyright works without the permission of the copyright owner.
The guide to VAT rules and procedures.
How VAT applies if you give or get sponsorship.
Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
Find information on tax avoidance arrangements seeking to avoid Corporation Tax, Income Tax and National Insurance contributions by using unfunded pension arrangements.
Find out about the independent General Anti-Abuse Rule (GAAR) Advisory Panel opinion on a tax avoidance arrangement that rewarded a director through a remuneration trust.
Find out about gaining approval for a fair partial exemption special method if you deal with partial exemption for insurers.
Find out about the General Anti-Abuse Rule (GAAR) Advisory Panel opinions on arrangements that rewarded employees and contractors with contrived loans.
Tax and reporting rules for employers providing meals for employees and directors
Extract from paragraph 27A of Schedule A1 to the Trade Union and Labour Relations (Consolidation) Act 1992
For manufacturers and distributors of intermediate and final feedingstuffs containing a medicinal premix or specified feed additives.
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