United Kingdom HMRC Policy paper Revenue and Customs Brief 3 (2022): postponed VAT accounting and businesses registered under the Flat Rate Scheme 18 February 2022
Ghana Ghana Revenue Authority issues administrative guidelines on certain provisions of the VAT Amendment Act 05 February 2022
European UnionUnited Kingdom Flashback on ECJ Cases – C-262/16 (Shields & Sons Partnership) – The principle of neutrality cannot justify exclusion from the flat-rate scheme 21 December 2021