Statements (54)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:legislation
|
| gptkbp:bfsLayer |
6
|
| gptkbp:bfsParent |
gptkb:Customs_and_Excise_Management_Act_1979
|
| gptkbp:amended_by |
gptkb:Finance_Act_1995
gptkb:Finance_Act_2000 gptkb:Finance_Act_2002 gptkb:Finance_Act_2005 gptkb:Finance_Act_2011 gptkb:Finance_Act_2012 gptkb:Finance_Act_2016 gptkb:Finance_Act_2001 gptkb:Finance_Act_2008 gptkb:Finance_Act_2010 |
| gptkbp:applies_to |
services
goods |
| gptkbp:defines |
input tax
output tax VAT grouping rules VAT thresholds exempt supplies place of supply rules taxable supplies zero-rated supplies |
| gptkbp:effective_date |
1 April 1994
|
| gptkbp:enacted_by |
gptkb:government_agency
|
| gptkbp:established |
VAT compliance framework
VAT system in the UK |
| gptkbp:governed_by |
gptkb:HM_Revenue_and_Customs
|
| https://www.w3.org/2000/01/rdf-schema#label |
Value Added Tax Act 1994
|
| gptkbp:includes |
schedule of VAT exemptions
schedule of reduced rates schedule of zero-rated items |
| gptkbp:influenced_by |
European Union VAT directives
|
| gptkbp:provides |
penalties for non-compliance
VAT rates VAT reliefs VAT returns rules for VAT accounting. rules for VAT appeals rules for VAT assessments rules for VAT invoicing rules for VAT refunds rules for distance selling rules for exports rules for imports rules for intra-community supplies |
| gptkbp:related_to |
international trade
e-commerce Value Added Tax business taxation consumer taxation |
| gptkbp:repealed_by |
Value Added Tax (Amendment) Regulations 2014
|
| gptkbp:requires |
VAT registration
record keeping for businesses |