A lighter sledgehammer?
Nattrass, R.
A lighter sledgehammer? - 1997 - Taxation 139(3604) 1 May 1997, 124-125(2) .
Considers the Report Stage amendments resulting in the Finance Act provisions on the VAT option to tax.
OPTION TO TAX
VALUE ADDED TAX ACT 1994
VALUE ADDED TAX
A lighter sledgehammer? - 1997 - Taxation 139(3604) 1 May 1997, 124-125(2) .
Considers the Report Stage amendments resulting in the Finance Act provisions on the VAT option to tax.
OPTION TO TAX
VALUE ADDED TAX ACT 1994
VALUE ADDED TAX