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Read the Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.
How to tax a beneficial loan arrangement for a director or employee.
Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.
Find out about the penalties for enabling a defeated tax avoidance scheme, the time limits, and how to appeal a penalty notice.
Explains planning controls relating to the storage of hazardous substances in England and how to handle development proposals around hazardous establishments.
Find out the rules from 1 January 2018 if you promote or use arrangements that are meant to give someone a VAT or other indirect tax saving or a tax deferral.
Find out what makes a person an enabler of tax avoidance, and what to do about legally privileged communications.
Find out about the VAT liability of insurance transactions and insurance related services.
Find out about the legal background to expenses payments and benefits received by directors and employees.
Find out details of the procedure codes and additional procedure codes that are excluded from use with Simplified Declaration Procedure (SDP) with regular use and Entry in Declarants Records (EIDR).
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