It has come to light that we have been overlooking apportionment required on invoices received by one entity that relate to another. 1. First issue came to light after HMRC queried why invoices ...

This might then connect to questions about insurance; about the apportionment of liability through subcontractors and even to weather information related to dangerous winds or a training database ...

I am trying to complete the 60-day calculation for a non resident using the agent login and I am getting a different calculation than I am when using the government software without agent login. Has ...

The charity must work out what proportion of the use of the goods or services is for business purposes. This calculation is called apportionment. Tax expert Bryn Reynolds at Pinsent Masons said: “The ...