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Inverness Office: 01463 235353 - Grantown Office: 01479 873828 - Email: info@mackenziekerr.com
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Current rates and turnover limits.
As announced in the Autumn Statement 2016, there will be a new 16.5% rate from 1 April 2017 for businesses with limited costs, such as many labour-only businesses.
Anti-forestalling provisions have been introduced to prevent any business defined as a limited cost trader from continuing to use a lower flat rate beyond 1 April 2017.
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