VCAS6000 - Cash accounting scheme: Leaving the scheme: contents
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VCAS6050Withdrawing from the scheme voluntarily
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VCAS6100Compulsory withdrawal
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VCAS6150Discretionary removals from the scheme
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VCAS6200Accounting for VAT on leaving the scheme
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VCAS6250Optional arrangements for leaving the scheme
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VCAS6300Claiming Bad Debt Relief
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VCAS6350Failure to leave the scheme at the correct time
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VCAS6400Where there is difficulty establishing the correct VAT liability
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VCAS6450Allowing a business to use the scheme in exceptional circumstances
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VCAS6500Appeals against withdrawal of the scheme
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VCAS6550Accounting for tax on deregistration
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VCAS6600Transfer of a going concern
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VCAS6650Time limits for re-entering the scheme