Registration threshold
Carousel fraud, reverse charge for goods and
Commentary –
Indirect Tax Reporter ¶43-075
Deemed supplies
Commentary –
Indirect Tax Reporter ¶43-075
Disbursements: agents and
Commentary –
Indirect Tax Reporter ¶43-075
Imported services (reverse service charge; VATA 1994, Sch. 4A services)
Commentary –
Indirect Tax Reporter ¶43-075
Margin scheme users and
Commentary –
Indirect Tax Reporter ¶43-075
Reconciliation of turnover per annual profit and loss account
Commentary –
Indirect Tax Reporter ¶43-075
Value and time of supply of services
Commentary –
Indirect Tax Reporter ¶43-075