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Foundations for the LPC 2020-2021

Foundations for the LPC 2020-2021 (24th edn)

Clare Firth, Elizabeth Smart, Lucy Crompton, Helen Fox, Frances Seabridge, Susan Wigglesworth, and Jennifer Seymour
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date: 04 October 2022

p. 1399. Value added taxlocked

p. 1399. Value added taxlocked

  • Jennifer Seymour, Jennifer SeymourTeaching Associate in Legal Practice, University of Sheffield
  • Clare Firth, Clare FirthSenior Lecturer in Legal Practice, University of Sheffield
  • Lucy Crompton, Lucy CromptonFreelance Legal Academic
  • Helen Fox,
  • Frances Seabridge, Frances SeabridgeTeaching Fellow in Law at Aston University
  • Susan Wigglesworth
  •  and Elizabeth SmartElizabeth SmartHead of Law, Sheffield Hallam University

Abstract

Value added tax (VAT) is a tax charged on supplies of goods and services made by businesses that have (or should have) registered for VAT. This chapter discusses the circumstances in which VAT is charged; the rates of VAT; when VAT can be reclaimed; accounting for VAT; and doing VAT calculations.

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