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How to work out the balancing charge when you dispose or sell plant or machinery after claiming full expensing or 50% first year allowances for them.
How to tax a beneficial loan arrangement for a director or employee.
Find out how the VAT Capital Goods Scheme (CGS) works, the items covered by the scheme, the rules and how adjustments and disposals are affected.
Work out the taxable amount of benefit to put through your payroll if something changes, such as an employee leaving.
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