Pre-Registration Input VAT (Norway)

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36 Norway

It is possible for businesses to obtain a deduction of VAT incurred before the date of VAT registration if the costs relate to the business's VAT-liable

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Corporate interest restriction ― administrative aspects

Substantial shareholding exemption ― overview

Short-term business visitors (STBVs)

Terminal trading loss relief

Parking provision and expenses

Exemption ― insurance ― overview

Indexation allowance and rebasing

Simple assessments

BPR ― trading and investment businesses

Corrections and amendments to the IHT account

Relief for employee share schemes

Income tax paid on behalf of employee

VAT registration ― change of VAT registration details

Timing of disposal for capital gains tax

Research and development expenditure credit (RDEC)

Married couple’s allowance

Foreign self-employment

SEIS and EIS ― overview

Overseas property businesses for companies

Outright gifts

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Pre-registration input VAT (Norway)

36 Norway

Corporate interest restriction ― administrative aspects

Substantial shareholding exemption ― overview

Short-term business visitors (STBVs)

Terminal trading loss relief

Parking provision and expenses

Exemption ― insurance ― overview

Indexation allowance and rebasing

Simple assessments

BPR ― trading and investment businesses

Corrections and amendments to the IHT account

Relief for employee share schemes

Income tax paid on behalf of employee

VAT registration ― change of VAT registration details

Timing of disposal for capital gains tax

Research and development expenditure credit (RDEC)

Married couple’s allowance

Foreign self-employment

SEIS and EIS ― overview

Overseas property businesses for companies

Outright gifts

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Pre-registration input VAT (Norway)

36 Norway

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT