File: 12-100-7

Scope and Content

"File no.1" inscribed on the cover.

This file contains material relating to SSAP5 "Accounting for Value Added Tax". It contains a copy of SSAP5 and ED10, and also encloses a paper, "The Accounting Implications of Group Registration for VAT". Contains an article from 'Accountancy' Dec 1986, "Group VAT: Saying no to the lawyers".