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In the world of taxation, many general tax practitioners shy away from complicated Value Added Tax (VAT) work as it is in fact probably the most complicated of all the taxes! Although the typical consumer will have heard of VAT and could quite easily tell you the ‘rate of VAT’, this is mainly due to everyone seeing VAT on receipts from when you buy clothes, food in a restaurant to maybe a mobile phone bill. Here we will uncover some points that you may never have realised about VAT.
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