VAT and the Single Market

VAT and the Single Market - 1992 - HM Customs and Excise News Release (37/92) 25 June 1992 (1) .

An amendment to the Finance Bill provides for the introduction of an optional agricultural flat rate scheme for small farmers with effect from 1 January 1993. Gives detail of the scheme.


FARMING
FLAT RATE SCHEME
SMALL BUSINESSES
VALUE ADDED TAX