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Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
GCA reports all 14 designated retailers have now signed up to the voluntary commitment on forensic auditing, provided that this is done on a reciprocal basis.
How designated retailers are expected to fairly manage their relationships with suppliers.
Legal requirements and good practice guidance for SQP retailers’ premises inspections.
Find out when you need to agree a bespoke VAT retail scheme with HMRC.
Find out if you must offer free collection of old batteries - batteries you must take back, how to collect and send batteries to be recycled, penalties
How the supply of medical devices from Great Britain into Northern Ireland works.
Find out the general rules for the Point of Sale Retail Scheme, how the scheme works, records you must keep and how to work out your VAT.
This information sheet tells you about changes from 1 January 2019 to the VAT legislation governing face value vouchers in Schedule 10A of the VAT Act 1994.
A short summary of what retailers need to know about resale price maintenance (RPM) agreements and how to comply with competition law.
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