Calculation methods

Capital statement

Commentary – VAT Reporter ¶58-545

Direct observation

Commentary – VAT Reporter ¶58-560 ; VAT Reporter ¶58-565

Mark-up

Commentary – VAT Reporter ¶58-540

Stock reconciliation

Commentary – VAT Reporter ¶58-550

Wet-and-dry

Commentary – VAT Reporter ¶58-570

Remuneration of labour only subcontractors, calculation formula

Case Law – J Hopkins (Contractors) Ltd. (1989) 4 BVC 619