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1100 Superior Avenue , Cleveland , OH 44114. Employee: Jill C Alt. Goods Services: Environmental control apparatus for commercial and industrial use, namely ventilation fans, evaporative coolers, air washing equipment, and direct fired gas heaters. Owners (2): Bessam-Aire, Inc, 26881 Cannon Road , Bedford , OH 44146. On I. Accuspray, Inc, 26881 Cannon Road , Cleveland , OH 44139. Addison, TX CenterDot; Cincinnati, OH. A Firm. Registration: Oct 17, 1994. State ID: 74586298. Reg. Essay Want To Become. number: 1962908. Status: 700 - Registered.

Status date: Oct 4, 2006. Illustration: Typeset: Word(s)/letter(s)/number(s) Attorney: Stanley B. Kita. Suite 210 , Fort Washington , PA 19034. Christmas Essay On Mental Retardation. Employee: Geoffrey A Fosdick. Goods Services: Wholesale pharmaceutical and medical supply distributorship services, namely distributorship of prescription medication, non-prescription medication, vaccines, biologicals, injectables. Owners (3): Asd Specialty Healthcare, Inc, 4006 Beltline Road Suite 200 , Addison , TX 75001. Alternate Site Distributors, Inc, 4006 Beltine Road Suite 200 , Addison , TX 75001. Besse Medical Services, Inc, 5799 Colerain Ave. , Cincinnati , OH 45239.

33100 Pinetree Rd , Cleveland , OH 44124. Want To Become. Industry: Nonclassifiable Establishments. Phone: (216) 342-4959. A Firm. Categories: Air Conditioning Contractors. Maple Heights , OH. Registration: Dec 16, 1963. State ID: 325710.

Business type: Corporation For Profit. On I Want To Become. Members (3): Robert H. Schwarz. Online Dissertation Help Glasgow. Gerald L. Essay To Become. Schwarz. A Firm. Molly F. Schwarz. Registration: Oct 14, 1949. State ID: 214979. Business type: Corporation For Profit. On I Want A Dancer. Members (3): I. M. Harris. Eagleton F. Dunn.

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State ID: 744010. Piggy. Business type: Corporation For Profit. Members (2): Edward A Besse. Essay On I A Dancer. Registration: Apr 22, 1997. State ID: 976340. Business type: Corporation For Profit. Member: Myron L Bess. Baylor Essay. Registration: Jan 3, 1972. State ID: 72411626.

Reg. number: 0972877. Status: 900 - Expired. Status date: Aug 22, 1994. Illustration: Typeset: Word(s)/letter(s)/number(s) Goods Services: Air moving equipment including ventilators, evaporative coolers and air washing equipment, Bessam-air. Owner: Bessam Manufacturing, Inc, 2741 Tennyson Road 44104 , Cleveland , OH 44104.

Registration: Oct 17, 1994. State ID: 74586299. Reg. On I A Dancer. number: 1924321. Status: 710 - Cancelled - section 8. A Firm. Status date: Jul 15, 2006. Illustration: Drawing or design which also includes word(s)/ letter(s)/number(s) Attorney: Melissa C. On I. Alexander. BERGEN BRUNSWIG CORPORATION. 4000 Metropolitan Drive , Orange , CA 92868. Review Of Literature In Research Methodology Ppt. Employee: Geoffrey A Fosdick. Goods Services: Wholesale pharmaceutical and essay want medical supply distribution services, namely distribution of on mental prescription medication, non-prescription medication, vaccines, biologicals, injectables, pharmaceuticals and . Owner: Besse Medical Services, Inc, 5799 Colerain Ave. , Cincinnati , OH 45239. Registration: May 29, 2009.

State ID: 77747383. Status: 606 - ABANDONED - NO STATEMENT OF USE FILED. Status date: Jan 23, 2012. Attorney: Jeanne E. Longmuir. Employee: Brian P Callaghan. Essay To Become. Goods Services: Color is a firm not claimed as a feature of the mark., The mark consists of the want to become a dancer words BESSAMAIRE HVEC with a horizontal line appearing below the wording BESSAMAIRE and in research methodology ppt another horizontal line appearing. Owner: Bessam Aire Sales Llc, 26881 Cannon Road , Cleveland , OH 44146. On I To Become. Registration: Jul 12, 1984. Baylor University. State ID: 73489523. Essay To Become. Reg. number: 1353379. Review In Research Methodology. Status: 710 - Cancelled - section 8. Status date: May 13, 2006.

Illustration: Typeset: Word(s)/letter(s)/number(s) Attorney: Sidney W. Millard. KREMBLAS, FOSTER MILLARD. 7632 Slate Ridge Blvd. , Reynoldsburg , OH 43068. Employee: Mary Sparrow. Goods Services: Distributorship services in on i a dancer, the field of air conditioning systems and spray painting systems, Bessemer air.

Owner: Bessam-Aire, Inc, 26881 Cannon Road , Bedford Heights , OH 44146.

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coles cover letter This is essay on i want, a step-by-step guide to filling out the online flat-rate VAT form. It has been updated (September 2010) to take account of the new-look online form. The flat rate VAT scheme is brilliant. Multiply your VATable income by the flat-rate amount. And that's it. You may even turn a small profit . The instructions on baylor university essay, filling out your online VAT return, however, are laughable, although they have got a bit better following the recent redesign.

Oh my god, they've redesigned it AGAIN and removed the flat rate vat instructions!! Here's the new form: Flat rate vat online return. How to fill out your online VAT return if you're in the flat-rate scheme. Here's what you need to do written in a less complicated way than HMRC manage it. For most people, you still only enter two numbers: In box 1 , you enter the amount of VAT you owe. So that's your income, including VAT, mutiplied by your FRVS rate. Essay Want. So if you had income of ?12,000 INCLUDING VAT, and on lord of the flies your FRVS rate was 10%, you would enter ?1,200 here. In box 6 , you enter your income INCLUDING VAT.

So that's ?12,000 in this example. I know it says excluding VAT but this is WRONG. So enter the essay to become a dancer amount INCLUDING VAT. I'm not kidding - the form is berkeley creative, wrong - it's aimed at normal VAT people. There was a period when it said include VAT if you're on the flat rate vat scheme, but they've removed it. In the other boxes, I enter a zero. If your affairs are a bit more complicated, you may have to fill out the other boxes.

This is explained here. Essay. But, essentially: You fill out box 2 only if you bought goods or services from other EU countries. Berkeley Creative Writing. Box 3 is essay, calculated for review methodology ppt, you. On I To Become A Dancer. Box 4 is usually 0 as you can't reclaim VAT you've paid under the FRVS. Berkeley Creative. There are exceptions for essay want a dancer, capital expenditure over ?2,000, VAT you've paid at initial registration, and reverse-charge purchases from online glasgow abroad. Essay Want. For most people, none of this applies. Review Of Literature In Research. Box 5 is calculated for a dancer, you. Box 7 is usually 0, unless you've bought goods from another EU country or made a ?2,000+ capital purchase. Box 8 and online glasgow box 9 are applicable only if you've traded with other EU countries. That's it, though.

For most people, fill out box 1 and 6, and remember to on i enter your income INCLUDING VAT. I was about to see my accountant because I just could not work out the vat form. It is so simple, yet on the government website I could find no answers, and the helpline people thought I was talking another language. Thanks for the plain english advice!! Thank you very much, I too could find nothing on HMRC site. Was beginning to tear my hair out sorting which boxes and figures to online help use. Essay On I A Dancer. Also HMRC blurb seems to say you use from next quarter but the official advice letter backdated mine to baylor admissions essay current quarter and it's due in on i a dancer this week. The blurb obviously means from the next actual submitted return. Many thanks, I too was struggling to fill in my first return.

Simple instruction from HMRC are required. When I called them last week they said they asked if I would like to attend a seminar on VAT ! er no thanks. # Thanks for the advice. Thanks. This is really useful. It never fails to amaze me that government can be miss the review of literature ppt obvious. I could not find any help on the HMRC website either. Thanks for this . I was going to see my accountant to find out how much he would charge me to fill this form in or if he could do it in with the price he quoted me for end of year . This has saved me feeling as thouhe is doing me a favor when it is so simple I can do it myself . Thank you for your help. On the form Box 6 is meant to be the figure EXCLUDING any vat, so do we not put the total income subtracting the VAT charged? So in your example, is essay on i, this not 50K minus any VAT charged or am I wrong? Hi, no, that's the problem. The form is completely wrong if you're on essays on lord, the flat rate vat scheme.

To quote HMRc here: The Flat Rate Scheme does not have its own VAT return, so users must complete a standard return in a different way. By different, they mean completely illogical. They direct you to essay on i a dancer here, where they say about essay, box 6: Enter the turnover to which you applied the flat rate scheme percentage, including VAT. The problem is on i want to become a dancer, that the form/return is for dissertation, the standard VAT scheme where you do enter it EXCLUDING. When you're on the flat rate vat scheme, you use the on i to become same form, but enter the amount INCLUDING Vat.

Idiotic, but true . Thanks very much Malcolm, this has now cleared it all up! Just wanted to berkeley add my thanks for essay want to become, this excellent, clear advice. I've been dreading filing my VAT return and the form is a firm, complete gobbledegook if you're on the flat rate scheme, but this has made it so simple. Can I also add my thanks. The amazing thing is that by not bothering to redesign the form (which is inexcusable for those paying online), I would imagine HMRC are actually losing money. For example, I think a common misperception is that on the FRS you repay your percentage, say, 10%, of the vat exclusive figure, thereby proifiting by essay on i to become the current VAT rate MINUS your fixed figure (so 5% in this case), when in fact, it should be the VAT inclusive figure, as you say. Here's a good example of someone (supposedly savvy), misunderstanding the university essay scheme:

Thanks for this great advice. On I To Become A Dancer. These is nowhere on HMRC websire that explains this in simple terms. Also have you noticed how you NEVER get a receipt for the VAT you pay? I do a direct transfer all the a firm time but NEVER get anything to say the funds have been received. How terrible. How ridiculous can HMRC get? Thank you so much for the great advice. Essay. There is nowhere on HMRC website that has a simple explanation like this.What a refreshing change. So you only fill in those two sections? when you are claiming back vat on a purchase, what box do you put it in and do you take it of the a firm total payable to vat man.

eg turnover+vat 50,000 box 1. frv @10% 5,000 box 6. eg vat paid on new van ?1,000, where do you put this figure and do you now pay the vat man ?4,000. Yes - crazy isn't it! One thing that's worth remembering is the essay on i want to become fact that you can reclaim the full VAT paid on university, items over ?2,000 (inc. VAT) even when you are on want to become a dancer, a flat rate scheme. But where does that go on the form? I have no idea. Perhaps it's box 4 but it's a guessing game with this form. HI, I read the stuff on your blog reference filing my vat return and a firm only filling in box 1 6 which seems logical but i have had my VAT return returned for errors.Is this because i did not file it onloine.

These instructions are about the flat-rate vat scheme only. Are you definitely in it? I've never submitted a paper return - but you can see the essay on i want to become a dancer HMRC instructions on filling out the help returns here - which cover any additional complications as well. Hi, Yes i am definately in it? I will keep you posted? Hi Malcolm, I have just found out from HMRC that my refturn was returned due to the fact i did not complete boxes 3 and 5. I don't think my case was a one off but they have said to me Box 1,3 and 5 all will have the want a dancer same figure in, ie the a firm ammount you are going to pay them and obviously box 6 being your total sales. I will keep you informed of essay want to become a dancer any developements. Ah.

If you look at the screenshot at the very top, you'll see the online version of the form has value will be calculated in boxes 3 and 5 - it's done automatically. With the university admissions paper version, you must need to fill them in yourself. Essay To Become A Dancer. Cheers. Many thanks - cracking advice that I have used and creative writing passed on to a number of essay want to become a dancer other rather confused users of the FRS. Where possible I always try and quote your website if I see a query on-line. I just wanted to say thanks for such a clear and final explanation of how to fill out my return.

Every time I get my return I end up coming here just to double check the illogical way to proceed. Its unbelievable that HMRC can't get it together to sort a flat rate form. I wondered if you could kindly help, I just can't find a satisfactory answer to this anywhere - If I have annual income of 10k, only 8k of of the piggy which was vatable - which gave rise to ? 1,300 in essay on i want vat received, the methodology ppt calculation of vat due to HM Customs, at my flat rate of 9.5%, would be; 9.5% x ? 9,300 ie. 883.50. Therefore I enter ? 883.50 in Box 1 and ?9,300 in Box 6, however, in which box do I indicate the unvatable 2k (sales to vat exempt EU/Australia)? Trevor: Quick question - shouldn't 8k give rise to ?1,200 VAT (8,000 * 15% = ?1,200)?

That aside, my understanding is that you can ignore the VAT-exempt stuff. The FRVS means you don't have to account for essay want, everything and admissions so you can ignore the non-relevant stuff when you submit the form. So I'd ignore it for VAT purposes (that's what I did when I had a small amount of income from abroad). However, I'm not an overseas VAT treatment expert! Have you tried reading the godawful HMRC guide to VAT and international trade? I have attempted to read that guide but am soon scratching my head! The ?1,300 figure arises from vat charged at a mixture of 17.5% and want a dancer 15% rates.

Anyway, many many thanks. So just the baylor university essay ?883.50 in essay want to become a dancer Box 1 and ?9,300 in baylor admissions Box 6? Is it that simple?! ?1,300 - ah, that would make sense. I think it is as simple as you say. Want To Become. Until the VAT man comes visiting, they don't really care about the review methodology calculation, which is why it seems you don't need to tell them about the non-relevant stuff. But, as I say, I'm not a VAT expert so if you've got any worries, you could try ringing the essay want VAT people at HMRC? If not, just fill it in dissertation glasgow and submit! Thank you Malcolm, your advice is greatly appreciated!! I've just realised after reading your article that in essay a dancer the box 6 need to include VAT in that box. I've filed it wrong since I start my company last year as I never include VAT in box 6. In this case, what can I do?

Do I have to let them know or do I have to fix the online glasgow return since last year? Not sure, sorry. I'd probably err on the side of want to become telling them (especially if you've paid the right amount). But maybe worth asking somewhere like the creative writing Accountacy Age forums in essay on i want to become case there are penalties or whatever. Thanks Malcolm, I've always paid the right amount but always confuse about these figures . I will seek more advice somewhere but I don't think it's fair if there are any penalties to be paid since the form is in purgatory, not very clear for a start and want a dancer I don't think that everyone would have time read all their guidelines as it's clearly said to exclude VAT in box 6.

I just read the info from the link you provided to hmrc regarding box 6, in creative paragraph 7.7 common errors made on essay on i to become, VAT returns .. apparently exclude VAT is one of the university admissions common errors so, I'm not alone. Very helpful. I'm in the process of submitting my first Flat Rate VAT Return, and would have done it completely wrong had it not been for this article. Thanks sooooo much for this, Malcolm. I do have an essay on i want to become a dancer accountant who told me that this was the correct way, but it was so long ago I forgot and on lord piggy got confused by to become the form. Christmas In Purgatory Essay. until I read your article. Nice to have the reassurance.

Trevor: if you are still out there, I am in to become the same boat as you and my accountant said to include the essay total earnings (even that which is not UK/VAT-able) in the box. As Malcolm says, HMRC don't seem bothered about whether the calculations match. well at least they haven't in the 2+ years I have been trading. Very helpful but i've just completed my quarterly return online and i think this may need updating slightly? I filled it as you describe but i there is now a requirement to essay a dancer put a zero in to each of the other boxes. Yes, you leave them as 0 - you shouldn't have to berkeley creative writing enter 0 as the online form comes pre-filled with 0.00. Just don't delete them! The online form has changed, so your screen shot of the old form is no longer applicable. The boxes on the new form are no longer pre filled with 0.00, so you have to actively enter 0.00 in all the other boxes or you get a form error.

I've updated this now with the essay want to become new form and new instructions. Thanks - I visit this page every three months. Best page on the internet ever. Class. At last, the online form now states that those on the flat rate scheme should enter the baylor university admissions essay VAT-inclusive amount. On I. Too late for me - I have been miscalculating for years, and now have to essays flies pay back a tidy sum. Is it the case that I only on i want a dancer need to correct for the last four years? (You cannot adjust your VAT return, or make an error correction notification, for any errors that arose in on lord flies piggy accounting periods that are outside the time limits at paragraphs. 4.6.1 and 4.7 - Notice 700/45 How to correct VAT errors).

And since the underpayment is less than ?10k, all I need to do is make up the shortfall when I do my next VAT return? This is what the essay on i to become VAT hotline told me, but I'd like to have confirmation. I used to be a self-employed sole trader and VAT-registered (not flat-rate). Then in 2007 I stopped being a sole trader and methodology started a limited company. I applied to register the limited company for essay on i want, VAT, using the flat-rate scheme. HMRC told me that instead of starting a fresh registration, I should transfer the of the piggy registration from my old sole-trader business, so I did.

For the first year of trading (2007-08), I took the 1% discount on on i to become, the flat VAT rate. Now, HMRC are telling me that I owe them ??? because I shouldn't have taken the of the 1% discount: it is only available to to become businesses in piggy their first year of VAT registration, which doesn't apply to a dancer me, because I transferred the registration from my old business! Is this correct? I feel like I've been misled! If I'd known this would happen, I would have started a fresh registration, not a transfer. Essay. What do you think? At the want risk of sounding a little daft. The VAT man takes more than the percentage of VAT than it would first appear. eg if your FRVS is piggy, 10%, and essay want to become VAT is at online help, 15% that would be 2/3s or 66.66% of VAT charged on your invoice but because its calculated from essay on i to become a total INCLUDING VAT its actually a higher percentage. IE if your invoice was for ?100 the VAT at 15% would be ?15 (a total inc VAT of ?115)

If your FRVS is 10% you would hand back ?11.50 to that VAT man - that would actually be 11.5% of your invoice (not incl VAT) The only reason I highlight any of a firm this is because I've been making it more difficult for myself by calculating my VAT due using the on i want a dancer FRVS to calculate the percentage to hand back to the VAT man of the VAT from my invoice. So using the dissertation help above example I would be handing back ?10 and keeping the ?5 for myself. That means the VAT man would be ?1.50 short. So that does mean that I owe the VAT man some money - but I'll let him work that out essay to become himself.

Your figures are right. A Firm. So yes, it sounds like you owe him money, I'm afraid. I think you should probably pay him . To Become A Dancer. he's not going to work it out for himself (as you don't declare the FRVS %age you use on the form). I am using the VAT flat rate scheme paying VAT every three months. Dissertation. Obviously I charge 17.5% VAT to want my clients, but when it comes to baylor essay calculating my annual income for my annual tax return, do I include those VAT charges in my total? If so won't I end up paying a igher amount of income tax which surely cancels out the benefit of on i want a dancer being VAT-registered in university the first place.

Rachel: You account for essay, both the VAT you pay AND which you receive when calculating your end of year profit. So you don't pay more tax on your profit just because you're VAT registered. Outside the christmas in purgatory a photographic essay on mental retardation flat rate vat scheme, VAT is essay on i want to become a dancer, neutral for taxes on your profits (as you pay the government the difference between the online amount you receive and the amount you pay). With the on i FRVS, it's possible to make a profit or loss on university admissions essay, VAT depending on your actual VAT figures compared with the assumed flat rate. I made a small vat profit last year - ie the amount I paid HMRC as flat rate VAT was less than the on i amount I had received from charging people VAT. Review Of Literature In Research Methodology. I paid corporation tax on this as i recall. But I wasn't worse off (as the vat profit minus the tax was still more than not having the vat profit in the first place). That's probably an overcomplicated answer . Thank you so much for making this clearer - Ithe whole excluding vat bit was very confusing when you are on the Flat rate scheme. I do have a little question - if something is invoiced for and the event held in a certain VAT quarter but the client doesn't pay up until the next quarter do you include it in the period it was paid in or held in (if that makes any sense).

I was under the impression you waited until you were paid. If you're not in the FRVS, you can choose between standard and cash accounting (ie do you account for invoices on the basis of when they are issued, or when they are paid. Essay On I Want A Dancer. Details here. That link is of literature in research methodology, more for the explanation as you can't use cash accounting if you're in the FRVS. However, the FRVS has its own cash-based turnover method. Hooray! Read sections 8 and essay want to become a dancer 9 here. Some of the subsections of berkeley creative section 9 look a little complicated, mind . Thanks so much for essay want, this! So much better than the stodgy HMRC site.

once you have deducted your FRSV and paid the baylor admissions essay Vat if there is any profit canthis be taken out of the company without paying corporation ta on it. Darren: No, you have to pay tax . Interesting comment above. I am FR registered to essay a dancer 9% and charge the standard 17.5%. I questioned the difference which I call VAT profit to creative writing both my accountant and want to become the tax offfice and university essay they both told me that this additional profit is a dancer, NOT subject to CT. Who is right and university admissions who is wrong and where is the a dancer definative document to reflect this. I would be interested to hear your thoughts.

Many thanks. Darren / Ray: maybe I should have said I have to pay tax My accountant (I think) just has some sort of of literature in research methodology income amount (which includes VAT) and a load of on i want a dancer outgoings (one of university which is essay want to become a dancer, FRVS). And then I'm taxed on the difference. Methodology. I'm sure he'd say it was more complex than that, but I think that's it in essence. As to a definitive document . On I Want To Become A Dancer. There's this from a few years ago: http://www.accountingweb.co.uk/item/139507. That gives the dissertation help context for reading this which says: Computation of trading profits. Expenses will probably be shown inclusive of VAT as it is irrecoverable (similar to a business not registered for want a dancer, VAT), and it is likely that turnover will be shown net of the flat rate VAT payment. You may however find that the help glasgow flat rate VAT payment is shown as a profit and loss expense rather than deducted from total turnover. There's also a worked example.

You should also read this which says: It is expected that accounts for businesses who are using the scheme will be prepared using gross receipts, less the flat rate VAT percentage, for turnover and that expenses will include the irrecoverable input VAT. For both VAT and income tax purposes, there is a requirement to keep a record of sales and purchases. But, for businesses using the scheme, that record does not have to want a dancer analyse gross, VAT and of literature in research ppt net separately. Essay On I Want To Become A Dancer. The records need only berkeley creative writing be complete, orderly and easy to follow. Actually, those two descriptions of what to do sound slightly different to how I described my accountant doing it. A Dancer. Anyway, I hope that all helps . Malcolm, many thanks for that.

I am not sure if there are cross wires and only came across your site when a google search pinged you up. Would you agree the following: FR VAT@ 9% ? 1057.50. The difference NOT being subject to CT. Is that as you read and understand it? It is christmas in purgatory essay on mental, my belief that this can go straight in your pocket and is one of the benefits of essay on i want a small business being on admissions essay, the flat rate scheme. I called my accountant this afternoon and essay on i want to become he confirmed this again to on lord of the flies piggy me. Essay Want A Dancer. Once again thanks for your comments. Ray - that's not my understanding, no. In Purgatory A Photographic Essay On Mental. Looking at the IR advice I quoted earlier, you would show your expenses including VAT (although you don't have any expenses in your example). And your turnover in your example would be ?111,750 minus ?1057.50 = 110,692.50.

You'd then pay tax on the difference between this figure and your expenses (including VAT). Having said that, that's just the IR's recommended treatment. If your accountant has a different way to essay want do it, maybe I should switch to him! And I'm not accountant, so please don't take my word for a firm, any of this . This post started just because the to become original FRVS online form instructions told you to do the opposite of what you should do. I just submitted my VAT return online and was stunned that HMRC have not produced a suitable form for people who pay a flat rate. The VAT helpline told me I must put total value of sales including VAT, not excluding as it says on the form. Why is there not a flat rate form. You're then told by the software that you may have made an error, and do you really want to submit your return. Time they put their house in essays order.

Love this page. Have sent it to SO many people who query me about these things. But . I'm not perfect. To Become A Dancer. And on my last VAT return, I've noticed a mistake. I entered the VAT due (mistakenly) in both boxes 1 and dissertation help 4, effectively reclaiming the amount due. Hence my total bill was zero. I didn't notice - as annoyingly I can never find the vat return to inspect until some weeks after it is submitted. So . I paid my VAT correctly but the actual return says I was due to pay nothing. ARGGh. Are you with me? So . this time round I'm trying to correct it.

But if I put a negative figure in essay a dancer VAT reclaimed box, it adds this to my total vat due. Obviously this figure is higher than I should pay for this quarter. But it does not seem to accuont that, in their eyes, I overpaid them last quarter. What to do? The phone helpline is useless.

I've tried numerous times in the last few days and after listening to 2 minutes of menus, I get 'Sorry, we're very busy etc. Goodbye!' Grateful for university admissions essay, any help. Thanks for this - it's a shame the HMRC helpline is so useless and the people on the other end of the phone are just plain rude and aggressive. Paying tax shouldn't be difficult! Thanks. You explained in a short number of words what it took a load of government clerks about 0.5 Million words to try and explain - and they still failed that! They should link to your site. Any of essay on i want you still following the online dissertation glasgow flat-rate VAT form debacle - you'll be unsurprised to on i want to become know they've redesigned the form and removed the flat-rate vat instructions they added at the last redesign. So now the form is wrong again: http://www.malcolmcoles.co.uk/blog/re-design-form-harder/ I am very gratefull for the guide on how to fill in the tax form but need a little help getting my numbers straight.

For example i am going to put into a firm, box 6 ?12,000 my flat rate ammount is 7.5%, how do i work out how much i pay and fill in box 1? It might be a simple question but im a builder and just cant figure it out. Greg: If ?12,000 is the amount you have invoiced INCLUDING VAT, then in box 1 you put ?12,000 * .075 which equals ?900. i use the flat rate rate and have been working this out at 9.5% for the last few years. i have just found out essay on i want a dancer that the rate was reduced from dec 08 to jan 10 to 8.5% therefore i have overpaid vat for this period, can i claim this back and creative writing how do i do this on on i to become a dancer, the vat form online. any help appreciated. Hi Malcolm, I am currently trying to complete my first VAT return (Flat rate - and online). I am a bit confused about how to deal with purchases from the EC.

Basically I made a small purcahse (a web domain - for ?10.99) from Luxembourg. Now..as far as im concerned ive already paid VAT for this as it was included on the invoice (at 15%. im presuming that is luxembourg's vat rate). Now, box 2 on the online flat rate form asks for VAT Due (not paid) on EC purchases. University Essay. My guess would be this is want a dancer, VAT due to the UK gvmt..so this would be 17.5%..so that would be ?1.92. Then in box 4 im guessing i would include the 15% VAT value - essentially claiming it back. so i would include ?1.65. I know, we're only talking small change here but i like to undrestand these things. Many thanks, John. Many thanks for this. In Purgatory A Photographic Retardation. It would appear I have been filling in the form correctly but based on the incorrect 'excluding vat' comment for flat rate payers started to panic and could well have wasted time and money trying to rectify a problem that didn't exist had I not read your article. Thanks for essay on i want a dancer, this - I use it every quarter! Hi.

Thanks for this info. Essays On Lord. May I just clarify a few things and apologies if I am asking a silly question but am really struggling to get to grips with this!? For Box 1, when you say you enter the amount of VAT you owe. That's your income, including VAT . is that basically the Gross amount on my sales invoice and VAT at 20%? For Box 6, when you say enter your income INCLUDING VAT, again is that Gross amount on my sales invoice and on i to become a dancer VAT at 20%? Shirley - yes. By income I mean your turnover including VAT. If you just issued one invoice for creative writing, ?1,000 plus 20% VAT you'd enter ?1,200 in box 6. Want To Become A Dancer. And you'd enter in box 1 that ?1,200 times your FRVS percentage.

So if it was 11%, you'd enter ?132. I am getting two lots of conflicting opinions. My husband has just set up a limited company and works as a consultant so he has accumulated business expenses such as taxis,meals etc for which he invoices the client via his agent. The accountant calculates the of literature ppt VAT differently from the agent meanwhile we are caught in the middle. How is VAT meant to be calculated on the expenses? The agent's remittance seems to charges VAT on the expenses at on i to become a dancer, 20% but we are on writing, a flat rate scheme. On his fees my husband charges 20% is this correct too.? I will go and re read it. It might very well.

It is so complicated and to on i to become get two views from online dissertation glasgow experts (!) at a dancer, the start does not help. Apparently not a disbursement. Here is baylor university, what happened on the expenses : Gross total including VAT=?300. Subtract VAT (including zero rated VAT which suddenly attracted 20% VAT)=?30. The other view was. Gross total including VAT=?300.

Add VAT on to the whole total (including items that didnt charge VAT and the zero rated VAT) @ 20%= ?60. New gross total becomes= ?360. And the former gross total becomes the nett total =?300. We are on flat rate scheme. Sorry I can see lots of people still having problems and im one of them? Box 6 I have entered the full amount including the 20%. Essay. Say ?20,000. So for Box 1 I entered 12% of flies ?20,000 = ?2400. But the boxed show an error message:

ERROR: This is a mandatory field. Please enter a valid value. What am I doing wrong? I have been struggling with this for ages. HMRCs website says include VAT in your flat rate calculation, but the form says exclude VAT.

It couldn't be more confusing. Thanks for clearing it up. In order to make 25% profit on an item with a cost of ?8.90 what would the essay on i to become nett selling price to the customer be and what would the gross selling price be including VAT at the current rate? Hi Malcolm, this is very useful. My business partner recently left the company and I'm trying to get my head around the financial side of essays on lord of the flies things.

We are on essay on i to become, a flat rate scheme, for a category that is 13%. However, any invoices that have been submitted during this period are at the 20% rate. Just so I clear would you mind listing what should be in each box from a firm a total sales figure of ?10911.60 (this is inclusive of VAT at on i want to become, 20%) for three month period. Your helpful would be grateful received. Box 1 = 1418.51 (13% of 10911.60) Another confused person here.

So what's the deal with zero rated items. e.g. kids stuff and items sold outside the EU to places like american. Do I have to pay the full 20% on them as well. How does that work?? Either they are 0 rated items or they arent? Talk about confusing. I'm an SEO consultant and writing freelance content strategist from London. This blog is mostly about SEO, Twitter, social media, newspapers and how to do stuff. NEW! Get blog updates via Facebook.

Hugely embarrassing: Daily Mail jumps gun on “Amanda Knox guilty” story. I'm not sure it gets more embarrassing than this for a news site. Essay. In their attempt to be first with the verdict on baylor, Amanda Knox, the on i to become Mail Online published its pre-written story the moment the . 10 more sites that stupidly try to ban you from linking to them. Even more sites that try to bank you from linking to them in the terms. Make it stop. Rewind Twitter and baylor admissions essay replay it in essay to become real time. Ever watched a recorded TV programme and wished you could see what the reaction was on christmas a photographic essay on mental, Twitter? Now you can!

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Custom False Confessions essay paper writing service. Almost every day in breaking news we may hear that one or another crime was committed. Sometimes we even wonder how those people, shown behind the bars or in the trial, may have committed such awful crimes. Women, children, teenagershow could they? This question may interests not only regular people, but even experts are wondering why innocent looking people are committing the crimes like murders or raping the conclusion is want to become a dancer far too clear: false confession. The next question is: Why do people make false confessions?

In this paper we will try to understand that. False confession means confessing in admissions a crime which the on i want to become, accused person has never committed. False confessions are often done under the pressure of the interrogator and presenting indirect evidence. Although it may seem that false confessions occur not very often, however, it is not true. They occur in case law, that is why the so-called “confession rules” were established. The main rule is that the confession must be proved by essays, presenting direct evidence.

Nevertheless, false confessions occur. In order to understand the scheme of getting false confessions by the police, we should understand the way a confession works. Kassin and Gudjonsson (2005) divide false confessions into three types: - Voluntary false confessions. These are the confessions without the police prompting them; they are given freely by the accused person. Sometimes they are aimed to diver the attention from the person who has actually committed the crime. For example, a parent may false confess or a boyfriend or girlfriend. It is done to essay on i want to become, protect and help the loved one. - Compliant false confessions. They are given to avoid the stress during the interrogation, punishment or to reduce the term of imprisoning. - Internalized false confessions.

Those confessions are often made by mentally ill persons. They believe that they have committed the crime after the police have used some of the online, interrogation techniques. In the book “Criminal Interrogation and Confession”, the author Fred E. Inbau, states that the interview with the accused person should be held in a bare room, with almost no light in it, the accused should be tete-a-tete with the interrogator. Such atmosphere influences the psychological and emotional state of the accused. It is easier to make him or her to confess in the crime he/she has never convicted. In his book, Inbau explains that during interrogation in the accused house or office, he or she will have all the advantages, because the atmosphere is familiar there, and the person feels more protected, “his family and other friends are nearby, their presence lending moral support” (Inbau, 2004). Professors Saul Kassin and on i want to become, Gisli Gudjonsson in creative writing their article “True Crimes, False Confessions” examine the process of interrogation and distinguish nine main steps of it. These steps are (2005):

Confronts the suspect with unwavering assertions of guilt Develops ‘themes’ that psychological justify or excuse the essay on i to become, crime Interrupts all efforts at christmas in purgatory a photographic essay on mental denial and defense Overcomes the essay to become, suspect’s factual, moral and emotional objections Ensures that the passive suspect does not withdraw Shows sympathy and understanding and urges the suspect to cooperate Offers a face-saving alternative construal of the alleged guilty act Gets the suspect to recount the details of his or her crime Converts the latter statement into in purgatory retardation, a full written or oral confession. From the want, above steps we see that, during the interview, interrogator does everything possible to a firm, make the accused one to confess. Under such a moral and emotional pressure a person with weak psychological state may confess in a crime that he or she has never even committed. Want To Become A Dancer! Such interrogations are a powerful technique. Professor Steven Drizin (2009) explains that such tactics are used to destroy the confidence of the accused. During the berkeley writing, interview in essay the police department, a person may say everything, may confess in every crime, just because of the fear to be harmed physically. The moral pressure on the accused is shown in different ways, such as: the christmas in purgatory a photographic essay on mental retardation, accused conscience (“if you tell us the truth, you will get freedom”), religious belief (“you will be saved”, “God forgives you”), pointing out that during the trial the accused will be treated much better (“the judge will take into account that you have confessed”) or even the intimidation to harm physically. In such cases, the on i to become, accused is christmas on mental retardation willing to choose the lesser of two evils. Sometimes the accused insists that he does not remember what happened. In such cases, the interrogator suggests that the crime was committed under the influence of alcohol or drugs. If the interrogator uses very convincing arguments, he may make a person to believe that he or she has committed the essay on i a dancer, crime under that influence of review of literature methodology, drugs or alcohol.

All the methods described above may be used several times during the interrogation. On I Want A Dancer! At some point, the accused breaks down and confesses. There is baylor admissions essay one more way to get the confession, although not everyone knows about it. This is a lie. Legally the interrogator is allowed to lie to the accused. As an example we may take the case of Peter Reilly.

In 1973, Peter was accused in killing and raping a 51-year old woman, his mother. On I To Become! Therefore, the police found the “murderer” almost immediately. Peter Reilly was 18 years old. According to his testimony, he came home and baylor university, saw his mother lying in the bedroom in a pool of to become, blood. He was the main suspect in this case. Online! The police interrogated Peter for twenty five hours. During the interrogation, police lied to essay on i a dancer, him. They said that his lie-detector test was a lie.

Under the christmas in purgatory essay, police’s relentless pressure and no memories about committing the on i want, crime, Peter confessed. It is obvious that the police used unfair methods in order to make a teenager to essay on mental, confess. They have not investigated the crime scene thoroughly and did not study all the essay want to become a dancer, evidences. Besides, they found the suspect very fast, immediately after the murder and began to work with him just to make him confess. A Firm! Such unprofessional work has damaged Peter’s life. Still, during Peter’s interrogation the police used the emotional state of the guy, whose mother was killed and raped. It is essay to become a dancer hard to imagine his thoughts and in purgatory a photographic on mental, feelings that time. It is a big stress even for essay on i to become a dancer, an adult, and not only for an 18-year old guy. In such an emotional stress and under the pressure of the interrogator he could have confessed in any crime.

Another example would be the of the piggy, case of on i want a dancer, Meredith Kercher. Amanda Knox was accused of christmas in purgatory a photographic on mental retardation, murdering. She was interrogated for 5 days repeatedly. She did not remember about killing, that is why the essay want to become, police suggested that she was under the influence of drugs. The interrogator proved that with the fact that during the interrogation Amanda was telling different stories. Firstly, she said that she spent the night with her boyfriend watching a movie and a firm, smoking marihuana.

Then, she said that she went to the bar to meet Patric Lumumba. Later, they went to Meredith’s house. According to that story, Amanda was in the kitchen while Patric was talking to Meredith. Finally, she heard Meredith screaming and ran into her room, where she found her body. During Amanda’s interrogation, the police used all known methods. They were threating her, lying to want a dancer, her, stating that she was under the a firm, influence of essay want to become, drugs, using physical power.

Thus, they were doing everything possible to make Amanda to confess. Amanda confessed, although, the evidence presented to the judge was circumstantial. It is proved that teenagers are the most vulnerable to baylor admissions essay, those techniques. They are less mature; and they can be easily threatened by the adult authorities. Essay On I Want! Juveniles cannot cope with the stress they get during the interrogation; they can hardly resist the pressure of the interrogator. According to the statistics, juveniles aged 14-17 are the majority of those who false confess. In 1990, Martin Tankleff, 17 years old, was convicted to have killed his parents. He found his parents in pools of blood. His mother was dead, but father was alive.

That very moment Martin called 911 and gave his father the first help. The police investigation focused on him as on a potential murder, because his hair was found in his mother’s fingers and his father woke from coma, just to tell the police that Martin has killed him. After having heard that, Martin thought about “black out” and confessed. In this case, police was pressuring Martin, they were using his emotions, his love to the murdered parents. However, we may try to understand the baylor university, police, because Martin was the only one who was found at a crime scene, the evidence is against on i want to become him. Essays Of The Flies Piggy! But on the other hand, the essay on i, police was wrong in online dissertation help glasgow accusing Martin. Because if he wanted to kill parents, he would not have helped his father, he would have killed him without giving him help. If we look closer to that case, we may find out a dancer, that the police ignored some facts. Martin’s father had a bagel-store partner, who owned him half a million dollars.

Therefore the evening before the murder, that partner threatened Martin’s parents. Furthermore, that partner was the last guest at the Tankleffs that night. A week after the crime, the business partner faked his own death to baylor university, be able to disguise his own name and to run to California. It is on i to become obvious that the business partner should have become the christmas retardation, main suspect in this case. This can be proved also by the testimonies of essay on i, Martin and his brother-in-law. Nevertheless the police firstly interrogated Martin. University Essay! Instead of letting him go with his father to the hospital and trying to find Jerry Steuerman, Martin’s father partner, they took Martin to on i want to become, the police office. Another group of people, who often falsely confessed, are mentally ill and university admissions, people with extremely low IQ. They may not even be threaten or pressured emotionally. Sometimes they want to please the police, and the authorities. Essay On I A Dancer! However, after presenting evidence they believe that they have committed the crime.

In 1993, Jessie Misskelley, Jr., Damien Echols and Jason Baldwin were convicted in writing murdering of three persons. The point is that Jessie was mentally ill and his IQ was only 67. He was interrogated for 12 hours, without allowance to meet his parents or counsel. He confessed, therefore, the on i want to become a dancer, prosecutor presented no direct evidence, no motive, no connection between victims and Jessie Misskelley Jr. After such a stressful interrogation, Jessie confessed, he repeated the whole story of the crime, as it was told by the police. Later after the review ppt, interrogation, when Jessie met his parents, he told that he was threatened, he was forced to confess. Essay On I Want To Become! During the berkeley, interrogation the policeman was asking only open questions, which can be answered “yes” or “no”. On I! On the other hand, that type of questions could help Jessie to give better answers. But the truth is that such questions are asked in order to make a person to confess.

All these cases mentioned above are a good proof of the unprofessional actions of the police during the interrogation. It seems that they do everything possible to dissertation glasgow, convict the innocent people, likewise, to imprison a person as fast as possible, so they could finish the case faster. According to the statistics, false confessions are leading among the wrongful convictions. In 2010, the representatives of John Jay College of Criminal Justice, NY, have made up an essay, experiment. The subjects were to make a task on essays on lord of the, a computer.

After that, they were falsely accused to have peeping into the colleague’s test, or making a computer crash. Then every participant of the experiment was interviewed. The experimenters were using false evidence, and unreliable witnesses. In the first test, 60% of the want a dancer, subjects confessed in pressing the of literature methodology ppt, wrong button or cheating, although they did not do that. The second experiment showed almost the same results. In conclusion, the purpose of the police and the investigators work is to on i want, protect our society from violence. As we see, they do not work properly and do not accomplish their duties; moreover, they use unfair methods to close the file. Such methods of interrogation can not only christmas in purgatory a photographic on mental, harm a person’s life, but destroy it totally. The ground of such actions is people’s psychology.

The first person found on the crime scene is almost always the main suspect. Police believe that if he or she is at a crime scene, or the first to call them, he or she should be definitely involved in the crime itself. That is the reason why they interview and blame that person and try to prove that he or she is to become a dancer a murder. As we have seen that police statement or decision can be proved by presenting circumstantial evidence, by essay on mental retardation, moral or emotional pressure, by on i, promising to reduce the term and so on. Police can find the way to make every person to confess, especially, teenagers or mentally ill persons.

To sum up, our government should look closely to help glasgow, such police actions and essay to become a dancer, take some measurements. This should be done not only by the state government, but also by the federal. Some states (Alaska, Minnesota, Illinois, Maine, New Mexico, Wisconsin, North Carolina, Maryland and Nebraska) have adopted the law that the police must record the interrogation. Creative Writing! This may help to avoid the moral pressure or threatening of the accused. But still such law is ignored not only by police, but also by the FBI. The researches proposed the essay on i want, other way to solve this problem. The idea was that the police should be trained about false confessions, pretrial hearings to essays, avoid presenting false evidence. The police should also put some time limits to the interrogation, prohibit some interrogation techniques (such as moral pressure or threatening), police should provide advanced safeguards for essay to become a dancer, juveniles and mentally ill persons. From my point of view, our government should definitely take some measures, because our founding fathers were fighting for justice and not for such an unfairness that we may see today.

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