| Description | File contains a range of material on Value Added Tax prior to its introduction in the UK in April 1973. Includes a number of Bank of England notes on the subject: the advantages and disadvantages; general implications of the replacement of purchase tax and selective employment tax; implications for the Bank of England; accounting implications; services provided by the Bank to customers; the application of VAT to the Bank; VAT on gold and silver; the issue of bank notes; VAT in the Cashier's Department. Also includes: papers from a number of other bodies; notes of a meeting between the Bank, Customs and Excise and the British Bankers Association (BBA); notes of meetings between the Bank and Customs and Excise. |