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Register to vote Register by 18 June to vote in the General Election on 4 July.
Find out about the penalties for enabling a defeated tax avoidance scheme, the time limits, and how to appeal a penalty notice.
Find out about the rules you must follow for spending, borrowing from, or transferring your charity’s permanent endowment.
Information on a number of schemes designed to avoid Income Tax and National Insurance contributions by using capital advances, joint and mutual share ownership agreements.
Guidance about compensation to owners and occupiers of agricultural premises once a compulsory purchase order comes into force.
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.
How to work out the balancing charge when you dispose or sell plant or machinery after claiming full expensing or 50% first year allowances for them.
If you build, buy or lease a structure and all construction contracts were signed on or after 29 October 2018, you may be able to claim tax relief.
What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to notify HMRC about your decision.
How different types of trust income are taxed, what management expenses and reliefs can be deducted, and understanding the tax pool.
How to complete supplementary declarations for imports using aggregation.
How to complete your CT600 Company Tax Return form for Corporation Tax and what information you need to include.
Find out about clearance applications and how to apply to HMRC for advance confirmation of an exempt distribution when a company purchases its own shares.
Find out about gaining approval for a fair partial exemption special method if you deal with partial exemption for insurers.
This information sheet is about certain supplies of sporting services made by local authorities that can be treated as exempt from VAT.
How to make a negligible value claim for unquoted shares, and how to check if shares previously quoted on the London Stock Exchange now have negligible value.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Find out when Aggregates Levy applies to extracted rock, sand and gravel and when you need to register and pay.
Find out how to account for VAT on goods entered into, supplied within and removed from fiscal warehouses.
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