Acquisitions

Buyers

Changes to law by statutory instrument

Checklist

Dutiable goods, reference to duty point

Electronically-supplied services

Estimation of output tax

Fiscal warehousing

General provisions

Generally

Imported services, flowchart

Records

Removal of goods

Representative capacity, persons acting in

Rounding up and down in retail schemes

Schemes

Annual accounting

Cash accounting

Supplies of gold

Supply of electronic services in member states

Solicitors

Generally

Special agreements

Time of acquisition

Tour operators' margin scheme