BIM31500 - VAT: contents
This chapter contains the following:
| BIM31501 | Introduction |
| BIM31505 | Rate |
| BIM31510 | Taxable/exempted supplies |
| BIM31515 | Turnover below specified limit |
| BIM31520 | Input tax |
| BIM31525 | General accounts treatment |
| BIM31530 | Inclusive basis |
| BIM31535 | Trader exempt/not taxable |
| BIM31540 | Partial exemption |
| BIM31545 | Motor cars |
| BIM31550 | Private motoring |
| BIM31555 | Business entertainment |
| BIM31560 | Goods for own use |
| BIM31565 | Self-supply of stationery |
| BIM31570 | Interval between payment & recovery |
| BIM31575 | Irrecoverable sums |
| BIM31580 | Special schemes for retailers |
| BIM31585 | Flat rate schemes |
| BIM31590 | Groups & associated companies |
| BIM31595 | Value of stock in trade |
| BIM31600 | Starting or ceasing liability |
| BIM31605 | Transfer as a going concerns |
| BIM31610 | Penalties & repayment supplement |
| BIM31615 | Settlements after investigation |
| BIM31620 | Timing of deduction |
| BIM31625 | Reference to Head Office |
