In brief: telecoms; class 3A NICs; CFCs; aggregates; social investment; stamp duty; pensions

This item was filled under Tax


Telecoms

Nearly two-thirds of smaller businesses are unaware of radical new VAT regulations that will affect them directly from the new year, according to the results of a KPMG survey. Rules for sales of telecoms, broadcasting and e-services to EU consumers will change on 1 January 2015, meaning VAT will be charged and accounted for not based on where …

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