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Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
Find out how to prepare, compile and submit a pension scheme return, as a pension scheme administrator or practitioner.
How transactions between connected companies should be priced for UK tax purposes.
Find out the rules for claiming Business Asset Disposal Relief which reduces the amount of Capital Gains Tax on a disposal of qualifying business assets on or after 6 April 2008.
How to tax living accommodation given to employees.
An introduction to corporate finance legislation covering loan relationships, foreign exchange (FOREX) and derivative contracts
When and how to tell HMRC about new employment related securities (ERS) schemes.
Find out when your pension scheme must pay some or all of the tax for you and when they can choose to do so.
Check the time limits and how to claim back import duty and VAT you’ve paid on damaged or rejected imports.
Find out if your business needs to publish a tax strategy, what it should include and when to publish it.
Inward processing allows private individuals and traders to suspend customs duty and import VAT on goods that they import from outside the UK.
Use this calculator to gross up an estate, when the will leaves ‘free of tax’ gifts and the residue is partly or completely exempt from Inheritance Tax.
Find out what you can do with your goods when they are being processed or repaired using outward processing.
Find out how the ATA Carnet works, what to do at customs, and what happens if your goods are lost, destroyed or stolen.
How to register a group of companies, company divisions, joint business ventures and business units for VAT and what to do if they change after registration.
Find out if you’re a trust or company service provider who needs to register for supervision with HMRC under the money laundering regulations.
An introduction to trusts, their income and gains and how HM Revenue & Customs treats them for tax purposes.
Find the codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for an external temporary storage facility (ETSF) (Appendix 16F).
When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary.
Ask for a refund or reallocation of charges paid relating to returns and reports submitted using the Pension Schemes Online or Managing Pension Schemes services.
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