1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

34.16Farmers and Flat Rate Farmers VATCA s4 A farmer is defined as a person who engages in at least one Annex VII (see 34.57) activity and whose supplies of taxable goods and services in the cour...
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Other Editions

  • Taxation Summary, Finance (No. 2) Act 2023
  • 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