Small business tax – HMRC’s consultation on simplifying business tax
By Ellie MacKenzie
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HMRC
10th July 2012
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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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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