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- W4248573324 abstract "This chapter discusses value added tax (VAT) in the UK. VAT is charged on supplies of goods and services made in the UK. Where a person makes taxable supplies in excess of a set limit in any one-year period, he must register with Her Majesty’s Revenue and Customs (HMRC). He must then account to HMRC for VAT on all taxable supplies made. The total amount payable may be reduced by the amount of VAT which he has paid on certain taxable supplies made to him. The liability to pay VAT to HMRC rests on suppliers of goods and services. However, the cost of the tax is actually borne by suppliers’ customers who are charged VAT on the goods and services they purchase. VAT is charged in the UK under the Value Added Tax Act (VATA) 1994." @default.
- W4248573324 created "2022-05-12" @default.
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- W4248573324 date "2017-09-01" @default.
- W4248573324 modified "2023-09-30" @default.
- W4248573324 title "23. Value Added Tax" @default.
- W4248573324 doi "https://doi.org/10.1093/he/9780198787686.003.0023" @default.
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