1. Commentary
  2. Value-Added Tax and VAT on Property

Value-Added Tax and VAT on Property, Finance (No. 2) Act 2023

26.19Power to Require Appointment of a Tax Representative VATCA s109A Section 109A transposes Article 204 and 205 of the VAT Directive into domestic law to require a taxable person to appoint a t...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.