Value added tax : the point about tax points
Language: English Series: Estates Gazette ; (8943) 28 October 1989, 22-30(3)Publication details: 1989Subject(s): Summary: 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 .| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS41785 (Browse shelf(Opens below)) | 1 | Available | 32439-1001 |
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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 .