FRS6000 - Anti-Avoidance Rules: Contents
| FRS6100 | What are the anti-avoidance exclusions? |
| FRS6200 | What is the definition of an associated business? |
| FRS6300 | How are the tests of ‘dominant influence’ and ‘organisational links’ to be interpreted? |
| FRS6400 | Are there any circumstances in which HMRC can allow associated businesses to join or remain in the scheme? |
| FRS6500 | How is the VAT reclaimed on ‘capital expenditure goods’? |
| FRS6600 | What is the treatment of capital assets on leaving the flat rate scheme? |
