1 Answer
Parts 1, 2 and 3 included here:
http://irishtaxnews.wordpress.com/2011/06/21/value-added-tax-toms-the-tour-operators-margin-scheme-part-3/
http://irishtaxnews.wordpress.com/2011/06/21/value-added-tax-toms-the-tour-operators-margin-scheme-part-3/
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