Value added tax : the point about tax points
Selby, M.
Value added tax : the point about tax points - 1989 - Estates Gazette (8943) 28 October 1989, 22-30(3) .
Analyses the importance of tax points ie the ` time of supply ` which determines the rate of tax and the time when tax on supplies made by the taxpayer must be accounted for and when tax on supplies made to the taxpayer may be reclaimed and emphasises their relevance to VAT on land and property .
FINANCE ACT 1985
VALUES ADDED TAX ACT 1983
Value added tax : the point about tax points - 1989 - Estates Gazette (8943) 28 October 1989, 22-30(3) .
Analyses the importance of tax points ie the ` time of supply ` which determines the rate of tax and the time when tax on supplies made by the taxpayer must be accounted for and when tax on supplies made to the taxpayer may be reclaimed and emphasises their relevance to VAT on land and property .
FINANCE ACT 1985
VALUES ADDED TAX ACT 1983