Output and Input VAT continued, VAT Returns, VAT Invoices – ACCA Taxation (TX-UK) – VAT lecture part 4

Please note:
In Example 5 the quarter to 31 March 2018 used in the lecture is changed to 31 March 2020 in the FA 2019 Study Notes

In Illustration 3 the quarter to 31 March 2018 used in the lecture is changed to 31 March 2020 in the FA 2019 Study Notes