1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2017

34.32Dual-Use Inputs VATCA s61 In line with the EU VAT Directive, s61 VATCA provides that the primary basis on which dual-use inputs are to be apportioned is the turnover basis unless that basis ...
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Other Editions

  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016