Notice 700: The VAT guide (includes update 1 dated May 2003)

Publication Year

2002

Document Status

Withdrawn

Abstract

The main reference guide to Value Added Tax (VAT) giving advice on the rules and procedures and looks at some of the typical problems faced by business. Covers administration of VAT, liability, basic mechanism, import, export, acquisitions and intra-EC supplies, registration, input and output tax, time of supply, invoices, credits and debts, returns, financial penalties, appeals, zero-rating, reduced-rating and exemption and legislation.

Document History

Replaces March 2000 version.

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