| Author: | Gray, R. |
| Title: | Update VAT: accounting services |
| Journal: | Management Accounting (London)
1987 : NOV, VOL. 65:10, p.44 |
| Index terms: | VALUE ADDED TAX ACCOUNTING PENSIONS |
| Language: | eng |
| Abstract: | U.K. Customs and Excise guidance in clarifying VAT liability of certain accounting services supplied to companies. Review of the reduction of benefits under Earnings-Related Pension Scheme and 'personal pensions' linked to the U.K. 1986 Social Security Act and investor protection under 1986 Financial Services Act. COMP contracted-out money purchase scheme, and the permutations and options available to employers. |
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