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Contents
- Operating practices
- Jargon and special features
- Sales mix
- Seasonality
- Factors affecting sales
- Prime records
- Customers, terms offered
- Suppliers, terms obtained
- Trade specific legislation
- General legislation
- Health and safety legislation
- Employment legislation
- Licensing requirements
- Sources of further information
Focus on "information and guidance"
Further information is contained in the following publications:
- VAT Notice 700 The VAT Guide, A Guide to the Main VAT Rules and Procedures, March 2000
- VAT Notice 700/1, Should I be Registered for VAT?
- VAT Notice 700/61, Artificial separation of business activities: statement of practice, June 1997
- Customs & Excise Business Brief 13/96 (July 1996) ‘VAT and Hairdressers’
- VAT Notice 742, 'Land and Property', December 1995
- 'British Value Added Tax Reporter', published by Croner CCH Ltd
- 'VAT Business by Business Guide', PricewaterhouseCoopers, published by Butterworths Tolley
VAT publications are available on the Customs & Excise website. The address is www.hmce.gov.uk