Transfer Of A Business As A Going Concern (Jersey)

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Commentary

25 Jersey

The sale of assets of a GST registered business will be subject to GST at the relevant rate. The value of transactions

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Tour operators margin scheme (Malta)

Simplified invoices (Italy)

Appendix 3C: VAT zero rate (Belgium)

Accounting records (Austria)

Margin schemes: second-hand goods, and global accounting (France)

Time of supply – tax points (Germany)

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Transfer of a business as a going concern (Jersey)

25 Jersey

Tour operators margin scheme (Malta)

Simplified invoices (Italy)

Appendix 3C: VAT zero rate (Belgium)

Accounting records (Austria)

Margin schemes: second-hand goods, and global accounting (France)

Time of supply – tax points (Germany)

Transfer of a business as a going concern (Belgium)

Transfer of a business as a going concern (Lithuania)

Norway - VAT registration guide

Simplified invoices (Austria)

Self-revision surcharge (Hungary)

Transfer of a business as a going concern (Mexico)

Failing to register for GST on time (Australia)

Refunds of GST to non-New Zealand businesses (New Zealand)

Refunds (Belgium)

Estonia - VAT registration guide

Refunds of VAT to tourists (Saudi Arabia)

Denmark - VAT submission guide

Appendix 52B: VAT exemptions (Turkey)

Hungary - VAT registration guide

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Transfer of a business as a going concern (Jersey)

25 Jersey

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POLICIES

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PROFESSIONAL DEVELOPMENT