Commentaries

Tax Memo


PART 7
Value added tax

 CHAPTER 1   First principles 

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The aim of this section is to cover the basic VAT issues which may arise on a day-to-day basis. For more in-depth coverage of the UK VAT system and detailed analysis of VAT rules and concepts please see VAT Memo.
 
 A.  What is VAT? 
Scope 
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