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The net rate of return on capital employed for UK private non-financial corporations related to their UK operations.
This discussion paper sets out how the SSRO plans to use the data provided in statutory reports by single source defence contractors to monitor profits in qualifying defence contracts.
How to use VAT margin schemes - records you need to keep, invoicing and VAT return reporting
The SSRO’s guidance on adjustments to the baseline profit rate is statutory guidance to which the Ministry of Defence and its contractors must have regard when determining the contract profit rate for qualifying defence contracts.
Find out about tax avoidance schemes that use remuneration trusts to reduce profits and disguise income.
Supplementary guidance to the Green Book, which demonstrates key Green Book concepts and provides illustrative case studies of the steps involved to achieve value for money.
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