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Das VAT

 
Peter Mason VAT Consultant at the London law firm of CMS Cameron McKenna asks whether the raising of capital is a supply for VAT purposes or not?
 
'Capital is money capital is commodities. By virtue of it being value it has acquired the occult ability to add value to itself. It brings forth living offspring or at the least lays golden eggs.'
 
Karl Marx Das Kapital A critique of political economy 1867 Col 1 chapter7.
 
I never thought I would be quoting Karl Marx in a 'Tax Journal' article but such is the wide application of taxation that just as Marx thought about the role of capital in 'Das Kapital' we...

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