Construction industry tax deduction scheme

Legislation/Regulatory – SP 12/81

Fitting work, meaning of agent

Commentary – VAT Reporter ¶54-060

New buildings

Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, Note (22), (23)

Supply of fitted carpet, tripartite transactions, output tax

Commentary – VAT Reporter ¶18-650