Finance Act 2014 notes: section 103: VAT: special schemes; Section 104: VAT: place of belonging; Section 105: VAT: place of supply orders: disapplication of transitional provision; Section 106: VAT: supply of services through agents; Section 107: VAT: refunds to health service bodies; Section 108: VAT: prompt payment discounts
(2014)
Journal Article
de la Feria, R. (online). Finance Act 2014 notes: section 103: VAT: special schemes; Section 104: VAT: place of belonging; Section 105: VAT: place of supply orders: disapplication of transitional provision; Section 106: VAT: supply of services through agents; Section 107: VAT: refunds to health service bodies; Section 108: VAT: prompt payment discounts. British Tax Review, 428-433
Comments on the VAT reforms introduced by the Finance Act 2014 ss.103-108. Details key provisions concerning: (1) implementation of the mini-one-stop-shop (MOSS); (2) the rules governing place of supply of services; (3) refunds for taxable persons es... Read More about Finance Act 2014 notes: section 103: VAT: special schemes; Section 104: VAT: place of belonging; Section 105: VAT: place of supply orders: disapplication of transitional provision; Section 106: VAT: supply of services through agents; Section 107: VAT: refunds to health service bodies; Section 108: VAT: prompt payment discounts.