1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2020

34.28Cash Basis VATCA s80 The following have the option to account for VAT on the basis of cash received in a taxable period rather than on the basis of sales. (a) A person who satisfies the Reve...
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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