TITLE

Artificial separation of business activities: Statement of practice from Customs

PUB. DATE
July 1997
SOURCE
Management Accounting: Magazine for Chartered Management Account;Jul/Aug97, Vol. 75 Issue 7, p6
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
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.
ACCESSION #
9708294612

 

Related Articles

  • New Year penalties.  // Accountancy;Jan1990, Vol. 105 Issue 1157, p55 

    Reports that the British HM Customs & Excise will be able to impose a financial penalty for any serious misdeclaration on a value-added tax claim from January 1, 1990.

  • New and revised publications.  // Accountancy;Jan1990, Vol. 105 Issue 1157, p55 

    Reports on the publications issued by the British HM Customs & Excise. VAT leaflet 706/1/89: 'Self Supply of Stationery'; VAT leaflet 700/22/89: 'Admissions'; VAT leaflet 701/39/89: VAT Liability Law.'

  • VAT publications. Greene, Chris; Maddalena, Christina; Wisdell, Ana // Accountancy;Apr90, Vol. 105 Issue 1160, p59 

    Lists value-added tax publications issued by HM Customs & Excise in Great Britain. 'Property Development'; 'Property Ownership'; 'Land and Property'; 'Sporting Rights.'

  • Retail schemes -- retrospective changes. Keenan, Denis // Accountancy;Feb1986, Vol. 97 Issue 1110, p38 

    Reports that the British HM Customs and Excise has introduced changes to the operation of the VAT Retail Schemes which will be of particular benefit to small traders.

  • VAT changes could hit social housing. Ewen, Sophia // Public Finance;05/08/98, p6 

    Focuses on the changes planned by the Great Britain Customs and Excise Department on value added tax. Impact of the proposed changes to housing associations; Information on the proposed changes; Comment from Stephen Duckworth, director of finance and new initiatives at the National Housing...

  • Radical restructuring of Customs procedures. Keenan, Denis // Accountancy;Feb1986, Vol. 97 Issue 1110, p38 

    Reports that the British HM Customs and Excise has announced that significant changes in import and export procedures are to be introduced on January 1, 1988 as part of the European Community's program of harmonization of customs procedures. Simplification of the customs declaration procedure;...

  • Total VAT receipts.  // Accountancy;Feb1976, Vol. 87 Issue 990, p8 

    This article reports the total amount of value added tax (VAT) collected by the Her Majesty's (HM) Custom and Excise in Great Britain for the year ending March 31, 1975. Receipts of VAT totaled �2509.5 million for the period specified and represented 33.8% of the total receipts by HM...

  • Cash accounting scheme reviewed.  // Accountancy;Jan1990, Vol. 105 Issue 1157, p55 

    Reports that the British HM Customs & Excise has made significant changes to the value-added tax (VAT) cash accounting scheme for small businesses in an attempt to make it easier both to join and use.

  • Certificates of tax deposit.  // Accountancy;Jan1990, Vol. 105 Issue 1157, p55 

    Reports that Robson Rhodes will lobby the British HM Customs & Excise to extend the Certificate of Tax Deposit Scheme to include value-added tax.

Share

Read the Article

Courtesy of VIRGINIA BEACH PUBLIC LIBRARY AND SYSTEM

Sign out of this library

Other Topics