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Benedict Rohan's Articles in Taxes Show All|Display Category|Title|Newest|Oldest The basic principles of VAT VAT (Value Added Tax) is a sales tax, levied on the expenditure of consumer goods and services and business transactions, which is paid by the consumer at the point of purchase and collected by Her Majesty’s Revenue and Customs (HMRC). First introduced to the UK in 1973, it is now a major source of revenue for the government.	Authors Sign Up for a free account. Submit your articles. Publishers Category RSS feeds. Resources Accredited Home Schools Article Directory More Resources

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