VAT: flat-rate farming
Dockley, T.
VAT: flat-rate farming - 1992 - Taxation 130(3379) 12 November 1992, 156-160(5) .
Outlines the VAT flat-rate farming option which comes into effect from 1 January 1993 under enabling legislation in s16 (Finance No2) Act 1992 (which added a new section 37B into the Value Added Tax Act 1983) enabling farmers to opt out of VAT registration. Gives examples illustrating how the scheme would work in a variety of circumstances including supplying persons registered for VAT and non-registered persons.
Auctioneering
BUSINESS BRIEF 10/92
EUROPEAN COMMUNITY
FINANCE (NO 2) ACT 1992 S15
FLAT-RATE FARMERS
PROS AND CONS
REGISTERED
VALUE ADDED TAX ACT 1983 S37B
VALUE ADDED TAX
WORKED EXAMPLES
VAT: flat-rate farming - 1992 - Taxation 130(3379) 12 November 1992, 156-160(5) .
Outlines the VAT flat-rate farming option which comes into effect from 1 January 1993 under enabling legislation in s16 (Finance No2) Act 1992 (which added a new section 37B into the Value Added Tax Act 1983) enabling farmers to opt out of VAT registration. Gives examples illustrating how the scheme would work in a variety of circumstances including supplying persons registered for VAT and non-registered persons.
Auctioneering
BUSINESS BRIEF 10/92
EUROPEAN COMMUNITY
FINANCE (NO 2) ACT 1992 S15
FLAT-RATE FARMERS
PROS AND CONS
REGISTERED
VALUE ADDED TAX ACT 1983 S37B
VALUE ADDED TAX
WORKED EXAMPLES