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All companies must send their accounts to Companies House each year. Recent evidence suggests that UK companies are increasingly struggling to file their accounts on time, with around 213,000 private companies reportedly missing their deadline in 2019-2020, resulting in over £93 million of penalties being issued. Over a fifth of companies that filed their accounts late that year had also filed late in the previous year. Under the Companies Act 2006 ("the Act"), the deadline for private companies to file their annual accounts is nine months from the end of the accounting reference period. There are slightly different rules for filing your first set of annual accounts and if these cover a period of more than 12 months, you must deliver them to Companies House within 21 months of the date of incorporation or 3 months from the accounting reference date, whichever is longer. Not filing your accounts at Companies House in a timely manner is also a criminal offence (under section 451 of the Act) and directors can be personally fined in the criminal courts. It is likely to come as a shock to most company directors who receive a summons to attend the Magistrates' Court in Cardiff for a criminal prosecution, particularly directors in larger pharmacy companies where directors are often detached from the preparation of accounts and senior financial staff and accountants are instructed to take care of such matters.

The VAT penalties regime has had substantial changes with effect from 01 January 2023 and it is important for community pharmacy business owners to take note as this is a crucial cash inflow for most. Below we explore the changes that will impact all VAT registered community pharmacy businesses. Old regime Prior to 01 January 2023, VAT registered businesses that failed to file their VAT returns or pay any VAT liabilities would be subject to the default surcharge regime. There would be no surcharge for NIL or repayment VAT returns which would apply to most community pharmacy businesses. New regime For VAT periods starting on or after 01 January 2023, the default surcharge will be replaced by a new VAT penalties and interest regime if you submit your VAT returns late or pay your VAT liability late. If you pay your VAT monthly or quarterly, the deadline for filing your VAT return and paying any VAT liabilities is one calendar month and 7 days after the end of the respective period. For example, if you are filing the VAT return for the month or quarter ended 30 June 2022, the deadline for filing will be 07 August 2022. The liability must also be paid and cleared by that date.

American biotechnology company Novavax said on Monday (February 28) it would pursue full approval of its Covid-19 vaccine in the second half of this year and forecast total revenue of between $4 billion and $5 billion for 2022. "We expect to gain additional authorizations where we have already filed, including in the US. We will pursue full approval of our vaccine including filing our BLA (biologics license application), in the second half of 2022," CEO Stanley Erck said during a post-earnings call. Novavax late last month filed for emergency use authorization of the shot in U.S. adults, a much-awaited step following months of struggles with development and manufacturing problems. Novavax said it has completed delivery of around nine million vaccine doses to Indonesia, 6 million to Australia and two million to South Korea and expects to supply 69 million doses to Europe in the first half of this year.

Chuyên bán sỉ và lẻ các loại kẹp file, cặp đựng tài liệu nhiều ngăn bằng nhựa mẫu mã đẹp, dễ thương theo phong cách Hàn Quốc, đảm bảo giá rẻ nhất tại TPHCM

Chuyên bán sỉ và lẻ các loại kẹp file, cặp đựng tài liệu nhiều ngăn bằng nhựa mẫu mã đẹp, dễ thương theo phong cách Hàn Quốc, đảm bảo giá rẻ nhất tại TPHCM

When faced with the unfortunate situation of medical malpractice, it's understandable that you may feel overwhelmed and uncertain about the next steps. One crucial aspect that often gets overlooked in the turmoil is the importance of timely filing a medical malpractice claim. Delaying this process can have significant negative consequences on your ability to secure justice and compensation. Here's why you shouldn't delay in filing a medical malpractice claim. A Crucial Step in Seeking Justice When faced with legal challenges, finding the right lawyer is paramount. Your choice of legal representation can significantly impact the outcome of your case and your overall experience throughout the legal process. Begin by identifying lawyers with expertise in your specific legal issue, whether it's personal injury, family law, or business disputes. Conduct thorough research, read client reviews, and seek recommendations from trusted sources to narrow down your options. Meet with potential attorneys for consultations to assess their experience, communication style, and commitment to your case. Whether you are looking for a Scranton Medical Malpractice Lawyer or in any other place, look for a lawyer who not only has the necessary skills and knowledge but also demonstrates empathy, transparency, and a genuine dedication to advocating for your rights. By investing time and effort into finding the right lawyer, you set the foundation for a strong legal strategy and increase your chances of a favorable resolution.

Chuyên bán sỉ và lẻ các loại kẹp file, cặp đựng tài liệu nhiều ngăn bằng nhựa mẫu mã đẹp, dễ thương theo phong cách Hàn Quốc, đảm bảo giá rẻ nhất tại TPHCM

Computer Science Tuesday, April 25, 2023 Computer hardware Computer hardware is the physical components that make up a computer system. It includes everything from the central processing unit (CPU) to the monitor, keyboard, and mouse. Understanding the different types of hardware and how they work together is essential for anyone who works with computers. In this article, we will explore the various components of computer hardware, including internal and external components, and the peripherals that connect to them. We will also discuss the importance of hardware maintenance, the latest advancements in computer technology, and factors to consider when choosing the right hardware for your needs. Whether you are a computer technician, a gamer, or simply someone who uses a computer for everyday tasks, this article will help you better understand the world of computer hardware. Introduction to Computer Hardware Computer hardware refers to the physical components that make up a computer system. It includes everything from the processor and memory to input/output devices such as the keyboard and monitor. In this article, we will explore the different types of computer hardware and their functions. What is Computer Hardware Computer hardware refers to the physical components of a computer system. It includes all the components that can be touched, seen, and used to interact with a computer, such as the monitor, keyboard, and mouse. Hardware is different from computer software, which refers to the programs and applications that run on a computer system. History of Computer Hardware The history of computer hardware dates back to the 1820s when Charles Babbage, an English mathematician, and inventor, designed the first analytical engine, which was considered to be the first mechanical computer. With time, more complex electronic computers were developed, including the first Intel microprocessor in 1971. Since then, computer hardware has continued to evolve, becoming

Pfizer and its German partner, BioNTech, fired back at Moderna on Monday in a patent lawsuit over their rival Covid-19 vaccines, seeking dismissal of the lawsuit in Boston federal court and an order that Moderna's patents are invalid and not infringed. Moderna first sued Pfizer in August, accusing the company of violating its rights in three patents related to innovations that Cambridge, Massachusetts-based Moderna said it pioneered before the Covid-19 pandemic. Moderna has also filed a related lawsuit against Pfizer and BioNTech in Germany. All three companies are also embroiled in US patent disputes with other companies over the vaccines. A Pfizer spokesperson said the company and BioNTech are confident in their intellectual property and will "vigorously defend" against Moderna's claims. Moderna did not immediately respond to a request for comment on the Monday filing.

Pop sensation Justin Bieber and Usher within the clear when decide laid-off a replica case filed against them over the song 'Somebody to love.'

PBR Staff Writer Published 21 February 2014 Israel-based Pluristem Therapeutics has submitted its application to the US Food and Drug Administration seeking Orphan Drug Designation for its PLacental eXpanded (PLX-PAD) cells for the treatment of severe preeclampsia.

US-based KYTHERA Biopharmaceuticals has submitted a new drug application (NDA) to the US Food and Drug Administration (FDA) for ATX-101 (deoxycholic acid) as an injectable treatment for the reduction of submental fat, which commonly presents as a double chin.