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If you’re an agent, find out how to use a VAT margin scheme to account for VAT (VAT Notice 718).
How to use VAT margin schemes - records you need to keep, invoicing and VAT return reporting
VAT margin schemes tax the difference between what you paid for an item…
You can only use a margin scheme for: second-hand goods works of art…
You must keep the usual VAT records when you use a margin scheme. You must…
You must show any goods you bought or sold using a margin scheme on your…
If you make supplies of second hand goods, works of art or antiques and collectors items you can choose to use this simplified margin scheme to account for VAT.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
If you sell second-hand houseboats or caravans in the UK, find out how to use a margin scheme to account for VAT (VAT Notice 718).
If you're a pawnbroker who sells unredeemed pawns in the UK, find out how to use a margin scheme to account for VAT (VAT Notice 718).
Find out how to use a margin scheme to account for VAT if you buy or sell second-hand vehicles (VAT Notice 718/1).
If you provide services to a seller or buyer in the UK, find out about the auctioneers' VAT margin scheme and how to account for VAT (VAT notice 718/2).
This brief explains that businesses can choose if they want to apply the Tour Operator’s Margin Scheme (TOMS) to business to business wholesale supplies.
Find out how much you'll need to pay if Digital Services Tax applies to your business.
This note includes the value for money metrics that providers must report on as part of their Annual Accounts reporting and also explains how to calculate the metrics.
Developing countries rely more than wealthier countries on corporate tax revenue from multinational companies operating in their jurisdiction
Tertiary legislation about VAT margin schemes (including those for tour operators and second hand vehicles).
European Court of Justice decision on Tour Operator Margin Schemes (TOMS) and how this affects UK tour operators and businesses supplying travel services.
The CMA’s latest monitoring report on road fuel shows that prices at the pump have risen since late January, accompanied by above average margins and spreads.
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