AITI Chartered Tax Adviser


What are the VAT rates?

Who must register for VAT?

What is a supply of goods?

What is a supply of services?

What are exempt activities?

What is subject to VAT at 0%?

What is subject to VAT at the reduced rate?

What is a composite supply?

What is the two-thirds rule?

What are the new VAT rules on property transactions?

What is the capital goods scheme?

What are the rules for landlords?

How is VAT liability calculated?

What is the taxable amount?

What VAT is deductible?