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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.
Find out about the different types of delivery costs, and which ones you must include or exclude in the customs value if you’re an importer or clearing agent.
Paying Corporation Tax when your limited company sells an asset for more than it paid - includes chargeable gains, intangible assets, working out inflation
Your limited company usually pays Corporation Tax on the profit…
The gain is usually the difference between what you paid for the asset and…
‘Intangible assets’ include intellectual property and business reputation…
Use these general provisions to help you determine the origin of your products.
Find out which postage stamps are free of VAT and when VAT must be applied to stamps, stamped stationery and other philatelic supplies.
Bringing in goods for personal use when you travel to the UK from abroad - types of tax and duty, duty free, EU and non-EU arrivals, banned and restricted goods.
Ensuring you get what you pay for.
This series brings together all documents relating to World Heritage Sites: statements of outstanding universal value
Find out when you can apply ash, shellfish shells and eggshells to land as fertiliser without processing.
Holdover relief on gifts means you do not pay Capital Gains Tax (CGT) when you give away business assets and some shares - eligibility, how it works, how to claim it
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