Summary

Guidance on the law as it applies to time of supply and to changes in VAT rate and liability.

Contents

  1. VATMARG0500
    Data Protection
  2. VATMARG01000
    Introduction: contents
  3. VATMARG02000
    Basic principles: contents
  4. VATMARG03000
    Global accounting: contents
  5. VATMARG04000
    The auctioneers' scheme: contents
  6. VATMARG05000
    Agents and the margin schemes
  7. VATMARG06000
    Buying and selling between Northern Ireland and EU
  8. VATMARG07000
    Imports and exports
  9. VATMARG08000
    Second-hand vehicles: contents
  10. VATMARG09000
    Horses and ponies
  11. VATMARG10000
    Non-compliance by businesses using the schemes
  12. VATMARG11000
    Transfer of a going concern
  13. VATMARG12000
    Assignment of rights in an HP agreement etc
  14. VATMARG13000
    Specific circumstances: contents
  15. VATMARGUPDATE001
    Update Index