Value-Added Tax and VAT on Property, Finance (No. 2) Act 2023
8.14Auctioneers
Auctioneers provide a service. However where the goods that are for auction fall within the Auctioneers Margin Scheme there is a deemed supply of those goods to and simultaneously...
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.