FRS6000 - Anti-Avoidance Rules: Contents

  1. FRS6100
    What are the anti-avoidance exclusions?
  2. FRS6200
    What is the definition of an associated business?
  3. FRS6300
    How are the tests of 'dominant influence' and 'organisational links' to be interpreted?
  4. FRS6400
    Are there any circumstances in which HMRC can allow associated businesses to join or remain in the scheme?
  5. FRS6500
    How is the VAT reclaimed on 'capital expenditure goods'?
  6. FRS6600
    What is the treatment of capital assets on leaving the flat rate scheme?