The Government seems intent on simplifying tax for small businesses. The Office of Tax Simplification (OTS) published three documents in February 2012. One document dealt with HMRC administration,...
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Small business tax – HMRC’s consultation on simplifying business tax
By Ellie MacKenzie
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HMRC
10th July 2012
Management charges – Claiming a deduction under general accounting principles
10th July 2012
Management or service charges between related businesses are fairly common. Such charges are sometimes applied as part of a tax planning exercise, e.g. between associated companies where a trading...
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