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How to account for VAT using the Tour Operators Margin scheme 23 May 2011 | 06:02 am
The Tour Operators' Margin Scheme (TOMS) can be used by businesses with an establishment in the UK who buy travel, holidays and certain other services from an EC member state and sell them to a travel...
How to account for VAT using the Margin scheme for second hand goods 23 May 2011 | 05:43 am
VAT is normally charged on the full value of goods sold, but for second hand goods, such as cars, works of art, antiques and collectors items, your output VAT is calculated on the difference between t...
