Article by Marion Hodgkiss, who lectures for FTC Ltd on ATT and CTA courses. This article appeared in the Educational Supplement to Tax Adviser August 2005. Value added tax is a major area for the CTA exams, as it is such a large issue in practice, especially if it is dealt with incorrectly. This article will consider two major aspects of VAT that candidates need to understand - namely partical exemption and property.
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