Commentary

Division V1.1 General principles and rates of tax

Part V1 General principles and rates of tax

Division V1.1 General principles and rates of tax

Part V1     General principles and rates of tax

V1.1     General principles and rates of tax

V1.2     History, legislation and administration

V1.3     Brexit

Division V1.1     General principles and rates of tax

General principles of VAT

Taxation of value added V1.101

The EU common system

Principle of the EU common system V1.102

Rates of VAT

Rates in the EU V1.111

Rates in the United Kingdom V1.121

Power to change the rate of VAT in the UK V1.131

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