Sub-categories

Procedure for Recognition

Comparison The Qualifications Directive requires the EU Member States to establish a procedure to examine and recognise professional qualifications. The host state must compare the migrant’s qualifications and ...

GATS & Financial Services

GATS Services Commitments Most WTO Member States submitted Schedules of Commitments in relation to services pursuant to GATS.The schedules are required to be classified in accordance with 12 principal sectors. States ...

Culture

Description of sector Overview The Government defines the Creative Industries as ‘those industries which have their origin in individual creativity, skill and talent and which have the potential for wealth and job ...

Business and Charging VAT

Businesses and charging VAT Contents How VAT works VAT rates What you must do when charging VAT VAT-inclusive and exclusive prices When not to charge VAT Charging VAT to charities Returned goods Discounts and free ...

VAT Record Keeping

VAT record keeping Contents Overview VAT invoices VAT records VAT account Time of supply or tax point Overview VAT-registered businesses must: keep records of sales and purchases keep a separate summary of VAT called ...

VAT Returns

VAT Returns Contents Overview Fill in your return How to submit your return Deadlines Surcharges and penalties Assessments Interest on underpaid or overpaid VAT Overview You usually submit a VAT Return to HM Revenue ...
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