How to move parcels from Great Britain to Northern Ireland for express operators

Get emails about this page Print this page Contents Consumer parcel movements The UK Carrier Scheme Moving parcels if you’re authorised under the UK Carrier Scheme Moving goods to Northern Ireland from outside the UK…

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Insolvency (VAT Notice 700/56)

Get emails about this page Print this page Contents 1. Overview 2. Types of insolvency 3. Notifications 4. Claims 5. Returns 6. Cancel your VAT registration 7. Post VAT registration cancellation 8. Dividends 9. Bankrupt…

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Insolvency practitioner's handbook

This handbook is a new way to help you find the guidance and information that you need to carry out your role as an insolvency practitioner. This handbook also contains all the information from ‘Insolvency (VAT Notice…

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24. PAYE

24.1 How PAYE is treated pre- and post-insolvency PAYE can be either: a provable debt, which means it becomes part of HMRC’s pre-insolvency claim against an insolvent entity an expense of the insolvency for insolvency…

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Marks & Spencer boosted by food growth amid ‘onslaught of costs’

The FTSE 100 retailer posted a £355m pre-tax profit in the six months to the end of September, up from £3m last year when a cyber attack shut down its website and left its shelves empty. The group, one of the UK’s…

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Markets brace for AI crackdown after Democrats sweep US midterms

Global technology stocks wobbled after the US Democratic party swept the midterm elections, setting the AI trade up for greater regulatory scrutiny. Democrats flipped control of both the House of Representatives and…

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FTSE 100 Live: City stocks swerve tech jitters after US midterms

Welcome back to City AM ‘s FTSE 100 liveblog. It’s Wednesday morning and London’s blue-chip index has swerved expectations to rise at open despite some broader jitters overseas. Brent crude fell below $103 per barrel…

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Rogue UK energy bosses and brokers face crackdown on mis-selling

Through the energy independence bill, which will be introduced on Wednesday, Ofgem will be given new powers to order compensation, impose fines and ban rogue operators that have pushed businesses and households into…

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Employees in partner’s clothing? HMRC in ‘aggressive pursuit’ of LLPs

In order for firms to avoid tax by just naming staff as ‘partners’, the salaried member rule was put into place. Under this rule, a member is legally deemed an employee for tax purposes unless they don’t meet at least…

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Can you solve our Bank of England crossword?

It is responsible for monetary policy and maintaining financial stability in the country. The Bank of England is in charge of setting the base rate of interest. This impacts the UK economy in many ways, and can push your…

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