Companies that have elected for the tonnage tax rules to apply to maritime transport activities and start to operate a non-EU/EEA-registered ship during the financial year starting on 1 April 2012 must apply a ‘flagging test’ to determine whether the ship qualifies for tonnage tax, HMRC explained
Companies that have elected for the tonnage tax rules to apply to maritime transport activities and start to operate a non-EU/EEA-registered ship during the financial year starting on 1 April 2012 must apply a ‘flagging test’ to determine whether the ship qualifies for tonnage tax, HMRC explained in Revenue & Customs Brief 08/12.
Companies that have elected for the tonnage tax rules to apply to maritime transport activities and start to operate a non-EU/EEA-registered ship during the financial year starting on 1 April 2012 must apply a ‘flagging test’ to determine whether the ship qualifies for tonnage tax, HMRC explained
Companies that have elected for the tonnage tax rules to apply to maritime transport activities and start to operate a non-EU/EEA-registered ship during the financial year starting on 1 April 2012 must apply a ‘flagging test’ to determine whether the ship qualifies for tonnage tax, HMRC explained in Revenue & Customs Brief 08/12.
.tmb-editorspic.jpg?sfvrsn=c9a7a0cc_1)
