AITI Chartered Tax Adviser


Capital good scheme

Cash receipts basis

Charge to tax

Current VAT rates

Deductible VAT

Exempt activities

Interpreting VAT law

Joint option for taxation

Mini one stop shop (MOSS)

Multiple and composite supplies

Partial exemption

Place of supply of goods

Place of supply of services

Property transactions

Recovering foreign VAT

Reduced rate (13.5%, but 9% as regards services marked *)


Revenue powers

Self assessment

Supply of goods

Supply of services

Taxable amount

Two-thirds rule

VAT advice

VAT compliance

VAT health check

VAT planning

Zero rate