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?