This is principally for those who deal mainly with other VAT registered businesses.

With VAT, the consumer has paid, and the government received, the same dollar amount as with a sales tax.

With VAT, this book could cost £20.95, a level at which 10 per cent of sales would probably be lost.

From 4 January 2011, the higher rate rose to 20 per cent, in line with VAT.

All prices include breakfast, a personal bar stocked with local drinks, laundry and VAT.

Playgrounds - where you spend your money, ideally somewhere with low consumption tax and VAT.

After all, if we had four million unemployed some prices would have to drop even with VAT at 20%.

International removal companies are experiencing very similar problems with VAT to those of lorry drivers.

Your question is well-founded, because with VAT in the internal market system we have a similar situation as in the customs field.

This notice is a brief guide to dealing with VAT charged to or by you in the course of your business.