000 01034cam a2200229 4500
001 WB3809-30
008 020307n2002 000 0 eng u
035 _a(Sirsi) u117044
245 _aVAT changes bring red tape
260 _c2002
490 _aAntiques Trade Gazette
_v(1529) 9 March 2002, 3(1)
520 _aChanges have been announced to the VAT secondhand margin scheme (notice 718). Dealers who use a system called Global Accounting to calculate VAT on profit margins will have to record the names and addresses of sellers on purchase invoices. - reflecting a main requirement of the Kent County Council Bill. The changes come into force 31 July 2002. Details of the changes and Notice 718 are available from the Customs and Excise National Advice Service, t +44 (0)845 010 9000.
590 _aWB
650 _aHM CUSTOMS AND EXCISE
650 _aVALUE ADDED TAX
650 _aNOTICE 718
650 _aGLOBAL ACCOUNTING
650 _aGOODS
650 _aPURCHASE INVOICES
690 _aTAXATION
942 _n0
999 _c69731
_d69731