��Ƶ

Home / De-Voil /Part V5 Compliance, enforcement and appeals /Division V5.2 Duties, records and control /Duties of Senior Accounting Officers / V5.214A Definitions—'Qualifying company' and 'Senior Accounting Officer'

V5.214A Definitions—'Qualifying company' and 'Senior Accounting Officer'

Part V5 Compliance, enforcement and appeals

Qualifying company¹

A company is a qualifying company in relation to a financial year if, in the previous financial year, its turnover exceeded £200m, or its balance sheet total exceeded £2bn. The Treasury may, by regulations, provide that a company of a description specified therein is not a qualifying company. 'Company' has the same

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

V4.266 Definitions—donated goods, advertising and medicinal products

V4.421 Smoking cessation products

V3.133 Tax point—receipt of a payment

V3.555 Retailers' requirement to issue VAT invoices

V4.156 Exemption—trade union, professional and public interest bodies

V2.137 Liability to VAT registration when business transferred as a going concern

V4.136C Exemption for finance—instalment credit finance, administrative arrangements and related intermediary services

Manchester and Salford Hospital Saturday Fund v C & E Comrs

V3.153 Value—subsidies

V18.102 Location of risk

V16.892 Claims made in the light of GMAC High Court decision—treatment of returned cars and other goods

275 Customs: export procedures

V3.158 Value—price discounts and rebates

Case C-468/03: Overland Footwear Limited (formerly Overland Shoes Limited) v C & E Comrs

V16.1026 Cross border VAT refunds – Republic of Serbia

VAT 769 Notification of Insolvency

V2.226 Business transferred as a going concern (TOGC)

VAT 1614H Application for permission to opt

Excise Notice CCL1/3 Climate Change Levy – reliefs and special treatments for taxable commodities

V17.136 Inward processing