| Simplified Partial Exemption De Minimis Rules |
| Wednesday, 10 March 2010 11:05 |
| HMRC has today issued an Information Sheet detailing the simplified partial exemption rules that will apply from 1 April 2010. These will be of interest to smaller businesses with exempt income as they avoid the need for to carry out a full partial exemption calculation in some circumstances. The Information Sheet may be read in full by clicking here. |
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