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Typical Purchases in the UK | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/typical-purchases-uk25 Nov 2014: Some products are always charged without VAT, namely: Books and e-books Human blood and organs Insurance Non-VAT registered suppliers Stamps/franking machine charges Travel tickets In addition, some purchases are usually charged without VAT to the -
Research Operations Office Bulletin - Issue: 121 | Research…
https://www.research-operations.admin.cam.ac.uk/about-us/bulletin/research-operations-office-bulletin-issue-1214 Nov 2014: Search site. Research Operations Office. Research Operations Office Bulletin - Issue: 121. Published on 4 November 2014. Deadlines. All seven Research Councils - Deadline: 4pm 13 November 2014. Cancer Research UK - Deadline: 20 November 2014. -
Common Errors in the treatment of VAT on income | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/common-errors-treatment-vat25 Nov 2014: Be very careful when dealing with income that is described by any of the following headings; some of the terms are commonly interchanged and can mean different things to different people. -
Research Operations Office Bulletin - Issue: 95 | Research Operations …
https://www.research-operations.admin.cam.ac.uk/about-us/bulletin/research-operations-office-bulletin-issue-9510 Jan 2014: Search site. Research Operations Office. Research Operations Office Bulletin - Issue: 95. Published on 10 January 2014. As part of the Terms and Conditions of some of our research funders, they require evidence of an individual’s time worked on an -
Research Operations Office Bulletin - Issue: 126 | Research…
https://www.research-operations.admin.cam.ac.uk/about-us/bulletin/research-operations-office-bulletin-issue-12619 Dec 2014: Search site. Research Operations Office. Research Operations Office Bulletin - Issue: 126. Published on 19 December 2014. Grant holders of Parkinson’s UK will need to use Researchfish to enter outcomes data from their projects by the deadline of -
Sales to customers outside the UK | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/sales-customers-outside-uk25 Nov 2014: The rules concerning sales to countries outside the EC are different depending on whether you are selling goods or services, and whether the recipient is in business or not. Please see the Import Export Hub for current information. -
Research Operations Office Bulletin - Issue: 119 | Research…
https://www.research-operations.admin.cam.ac.uk/about-us/bulletin/research-operations-office-bulletin-issue-11917 Oct 2014: Search site. Research Operations Office. Research Operations Office Bulletin - Issue: 119. Published on 17 October 2014. The Research Operations Office is embarking on a new round of our ROOTS (Research Operations Office Training Strategy) Tier 2 -
Research Operations Office Bulletin - Issue: 112 | Research…
https://www.research-operations.admin.cam.ac.uk/about-us/bulletin/research-operations-office-bulletin-issue-11211 Jul 2014: Search site. Research Operations Office. Research Operations Office Bulletin - Issue: 112. Published on 11 July 2014. The European Research Council (ERC) Advanced Grant scheme is aimed at senior academics from any discipline and is judged on -
Catering and Accommodation | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/typical-purchases-uk-625 Nov 2014: Catering (see definition at Food) and accommodation is exempt if it is provided by a College or another educational establishment to the University, and the University will use the supplies for an educational conference or teaching, and the -
Research Operations Office Bulletin - Issue: 120 | Research…
https://www.research-operations.admin.cam.ac.uk/about-us/bulletin/research-operations-office-bulletin-issue-12030 Oct 2014: Search site. Research Operations Office. Research Operations Office Bulletin - Issue: 120. Published on 30 October 2014. There are a number of issues to draw to your attention following the extremely well attended ResearchFish workshops on Monday 20 -
Reduced-rate sales | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/salesincome-uk/reduced-rate25 Nov 2014: Domestic fuel or power Domestic fuel or power is supplied at the reduced rate of VAT. Reduced-rate VAT is a lower rate of VAT payable only on certain goods or services. The current rate for Reduced Rate VAT is 5%. Contraceptive products -
Research Operations Office Bulletin - Issue: 123 | Research…
https://www.research-operations.admin.cam.ac.uk/about-us/bulletin/research-operations-office-bulletin-issue-12321 Nov 2014: Search site. Research Operations Office. Research Operations Office Bulletin - Issue: 123. Published on 21 November 2014. British Heart Foundation - deadline 1 Dec 2014. British Heart Foundation are using the following response codes for the 2014 -
Books and E-books | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/typical-purchases-uk/books25 Nov 2014: The purchase of some printed items is zero-rated whilst others are standard rated. Since May 2020, electronic versions may also be zero-rated, with a small number of exceptions. -
Advertising | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/salesincome-uk/advertising25 Nov 2014: Advertising sold to another charity is zero-rated as long as the charity you are selling to provides a certificate to claim zero-rating. The certificate should look something like the one shown at Appendix D and must be retained as evidence to -
Education | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/salesincome-uk/education25 Nov 2014: Education provided by a university for payment is exempt from VAT. This is the main VAT exemption for income received by the University. 'Education' includes not only the traditional supplies of education such as educational provision to -
Services provided by medically qualified staff | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/salesincome-uk/services25 Nov 2014: Any medical services provided by a medical doctor are exempt. This also applies to medical services provided by registered nurses and dentists. However, if a medical doctor provides a non-medical service this would be liable to VAT. This includes -
Postage | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/salesincome-uk/postage25 Nov 2014: Stamps/postage charges are exempt. This will normally arise where a department is recharging franking machine costs to a member of staff or an external body. However, if you make a charge for postage which is connected with a supply of goods or -
Sales of medically exempt items (zero-rated) | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/salesincome-uk/sales25 Nov 2014: Other universities buying goods from us may claim medical exemption provided that they meet all the conditions. -
When VAT is charged | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/when-vat-charged25 Nov 2014: VAT is a tax on consumer expenditure. It is charged on goods and services which fall within the scope of VAT. When deciding whether something attracts VAT we have to identify: If the transaction is within the scope of VAT; and If so, which rate of -
Food | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/salesincome-uk/food25 Nov 2014: There are a number of VAT rates applicable to the sale of food by the University. The underlying principle is that food (not catering) is zero-rated, but some foods, including ice cream, confectionary, non-alcoholic drinks and crisps are liable to
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