| Standard rate | 20% |
| Reduced rate | 5% |
| Annual Registration Limit – from 1.4.14 (1.4.13 – 31.3.14 £79,000) | £81,000 |
| Annual Deregistration Limit – from 1.4.14 (1.4.13 – 31.3.14 £77,000) | £79,000 |
Latest news & events
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Transaction activity in the UK automotive retail sector – availability of funding and review of recent transaction prices
In 2015, we expect to initially see transaction prices being maintained at their current high levels although easing back as we head into the final quarter of 2015 as supply begins to equalise with demand.
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Transaction activity in the UK automotive retail sector – the seller
Considering the motivations of a seller is incredibly complex and in truth every situation will be different. However, we have tried to capture some of the characteristics and factors relevant to today’s market.
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Dealers adopt new FCA rules
The changes to the regulation of finance related products by the FCA represent the largest change to the way dealers will conduct their business in years to come. We take a look at the new FCA rules and examine the possible implications for the automotive industry.
Latest resources
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An introduction to the Housing Statement of Recommended Practice (FRS 102)
This document sets out a summary of the changes that will arise from the implementation of the Housing SORP. The SORP is supplementary to FRS 102 and, therefore, a good working knowledge of this standard is important.
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Financial reporting services for the higher education sector
Following the introduction of a new UK financial reporting framework, all higher education institutions will be required to prepare their financial statements under Financial Reporting Standard 102 for the year ended 31 July 2016.
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UHY service offering to academy schools
Whether you are thinking of converting to academy school status or have already done so, we can help you with the complex array of issues you will need to deal with from best value audit and accounts to preparation to fundraising and VAT issues.