Artificial separation of business activities: Statement of practice from Customs

July 1997
Management Accounting: Magazine for Chartered Management Account;Jul/Aug97, Vol. 75 Issue 7, p6
Trade Publication
Reports that the Customs & Excise will be implementing updated provisions aimed at countering the artificial separation of businesses in England which enable them to trade below the value-added tax registration threshold. Customs' approach on Paragraphs 1a and 2a of Schedule 1 to the Value Added Tax Act of 1994.


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