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Value Added Tax
| Content Provider | Scilit |
|---|---|
| Author | Langdon, Davis |
| Copyright Year | 2007 |
| Description | Value Added Tax (VAT) is a tax on the consumption of goods and services. The UK adopted VAT when it joined the European Community in 1973. The principal source of European law in relation to VAT is the EC Sixth Directive 77/388 which is currently restated and consolidated in the UK through the VAT Act 1994 and various Statutory Instruments as amended by subsequent Finance Acts. VAT tribunals and court decisions since the date of this publication will affect the application of the law in certain instances. VAT is payable on: Supplies of goods and services made in the UK By a taxable person In the course or furtherance of business; and Which are not specifically exempted or zero-rated. A management contractor acts as a main contractor for VAT purposes and the VAT liability of his services will follow that of the construction services provided. Book Name: Spon's Architects' and Builders' Price Book 2008 |
| Related Links | https://content.taylorfrancis.com/books/download?dac=C2010-0-29628-2&isbn=9780203863893&format=googlePreviewPdf |
| Ending Page | 20 |
| Page Count | 8 |
| Starting Page | 13 |
| DOI | 10.1201/b13814-3 |
| Language | English |
| Publisher | Informa UK Limited |
| Publisher Date | 2007-08-14 |
| Access Restriction | Open |
| Subject Keyword | Book Name: Spon's Architects' and Builders' Price Book 2008 Vat Contractor Value Added Added Tax Goods and Services |
| Content Type | Text |
| Resource Type | Chapter |
