This toolkit will be a valuable resource for any co-operative and their advisors struggling to understand their accounting and financial reporting requirements under the Co-operatives and Community Benefit Societies Act 2014 and the financial reporting regime.
The toolkit also provides guidance on those knotty issues around corporation tax, VAT and mutual trading status and if you are a co-op just getting started there is handy checklist of items that you need to think about in order to set you on the correct compliance path.
The toolkit includes the following guides:
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