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How transactions between connected companies should be priced for UK tax purposes.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
Details of appeals which have been chosen by the tax tribunal as lead cases, where there are a number of similar appeals.
Find out how to apply Stamp Duty Land Tax (SDLT) when there are multiple sales or transfers between the same buyer and seller.
When and how to account for VAT when you transfer a business as a going concern (TOGC).
This guidance explains what rules of origin (RoOs) are and the changes under the Developing Countries Trading Scheme (DCTS).
Find out what makes a person an enabler of tax avoidance, and what to do about legally privileged communications.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
Find out how you could be made liable for the unpaid VAT of another VAT-registered business when you buy or sell specified goods.
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