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Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
Rules on consumer and business sales contracts under the Unfair Contract Terms Act and Unfair Terms in Consumer Contracts Regulations
Your standard sales contracts must be ‘fair’ or you won’t be able to…
You can’t enforce unfair terms in a consumer contract, or unfair consumer…
Your standard contract would be unfair if you try to not take…
Your customers have implied rights when buying your goods or services.…
Doorstep selling, regulations, written notice of the right to cancel, exemptions, penalties
Latest sales figures for the Digital Marketplace.
Guidance on electronic sales suppression (ESS), also known as till fraud or till manipulation, and information on how to make a disclosure.
Find out how to report supplies of goods from Northern Ireland to VAT-registered customers in an EU country using an EC Sales List.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Follow this guidance with help from your CDDO adviser to categorise digital and technology activity in your pipeline.
Follow this guidance to create forward-looking pipelines for the current versions of the commercial and digital and technology spend controls processes.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
Check the tariff classification for preparations put up for retail sale.
Form PF179: Evidence on registration of a Bill of Sale given by way of security for the payment of money (Bills of Sales Act 1878 ss.8 and 10; Bills of Sale Act (1878) Amendment Act 1882 s.10).
Find out the rules on disclosing arrangements and transactions that provide a VAT advantage.
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
Supports the regulation of age restricted sales.
Paper shows how bundling exclusivity and additional markets internalize fire sale and other pecuniary externalities
Find out when transactions involving land and buildings are exempt from VAT.
Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
A collection of the commercial pipelines published every 6 months for the Department for Science, Innovation and Technology.
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