UUÂãÁÄÖ±²¥

Home/ Tolley Tax Guidance / Value Added Tax / Choosing and operating a special VAT scheme

Choosing and operating a special VAT scheme

Providing comprehensive resources to help you stay current in VAT accounting schemes. Count on Tolley for latest news and analysis, access to relevant cases, legislation and expert commentary.

We provide insight into vat accounting schemes so that you can understand everything you need to know.

|

|

|

|

|

|

|

|

|

|

|

|

|

|

|

|

|

|

|

|

Popular Articles

Corporation Tax

Substantial shareholding exemption ― overview

Substantial shareholding exemption ― overviewThe substantial shareholdings exemption (SSE) provides a complete exemption from the liability to corporation tax on the gains generated from qualifying disposals of shares and interests in shares by qualifying companies. No claim is required. Provided

14 Jul 2020 13:44 | Produced by Tolley Read more Read more
Owner-Managed Businesses

Sales, advertising and marketing

Sales, advertising and marketingExpenditure on sales, advertising and marketing activities may include amounts which are disallowable for the purposes of calculating trading profits. This may be because the expenditure is:•capital in nature (see the Capital vs revenue expenditure guidance note)•not

14 Jul 2020 13:28 | Produced by Tolley Read more Read more
Personal Tax

Interest and penalties on late paid tax under self assessment

Interest and penalties on late paid tax under self assessmentInterestIf the capital gains tax, the balancing payment or payments on account of tax and / or Class 4 national insurance contributions (NIC) are paid late, HMRC will charge interest on the amount overdue from the original due date. The

14 Jul 2020 12:00 | Produced by Tolley Read more Read more