Business Terms and Jargon Explained

What is Margin Scheme

Tax Definition:-

An optional scheme that can be applied to second-hand goods; works of art; antiques and collectors' items. Under the scheme, VAT is charged on the seller's margin rather than the full value of goods sold.

Crown Copyright. Material taken from HM Revenue & Customs. Reproduced under the terms and conditions of the Click-Use Licence.

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Term created / updated 2006-11-12 15:40:12

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