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BGR41 (VAT) (v2) – ​VAT treatment of non-executive directors (Proviso (iii) to the definition of “enterprise” in 1(1) and section 23(4)(b))

Posted on January 23, 2019April 28, 2021 by admin_kmos
Posted in BGR41 (VAT) (v2) - ​VAT treatment of non-executive directors (Proviso (iii) to the definition of "enterprise" in 1(1) and section 23(4)(b))

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← BGR42 (ITA) – No-value provision in respect of transport services (Paragraph 10(2)(b) of the Seventh Schedule)
BGR40 (ITA) – Remuneration paid to non-executive directors (Section 23(m), the Fourth Schedule, paragraph (1), definition of “remuneration”) →

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