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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.
Tax and reporting rules for employers who make assets available to employees
As an employer making assets available for use by your employees, you have…
You don’t have to report anything to HM Revenue and Customs (HMRC) or pay…
If the asset isn’t exempt, you must report it to HM Revenue and Customs…
There are 2 steps to working out how much your asset is worth: Take the…
The following guide contains more detailed information: assets placed at…
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
Tax and reporting rules for employers providing loans to employees
Tax advantages on employee share schemes including Share Incentive Plans, Save As You Earn, Company Share Option Plans and Enterprise Management Incentives
A guide to collecting data about your packaging. This is for UK organisations affected by extended producer responsibility (EPR) for packaging.
Tax and reporting rules for employers providing Christmas bonuses.
Tax and reporting rules for assets bought, sold or given
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
OTS reports on progress of their review on how to simplify VAT to ensure it is fit for purpose in the UK’s modern economy.
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