Buch, Englisch, 720 Seiten, Format (B × H): 156 mm x 229 mm
Reihe: Core Tax Annuals
Buch, Englisch, 720 Seiten, Format (B × H): 156 mm x 229 mm
Reihe: Core Tax Annuals
ISBN: 978-1-84766-515-7
Verlag: Bloomsbury
Written in plain English, this book provides an in-depth understanding of the key issues in VAT. Highlighting numerous pitfalls and planning points, it refers to the latest legislation, tribunal and court decisions as well as HMRC practice.
Autoren/Hrsg.
Weitere Infos & Material
1 How VAT works - an outline of the system; 2 Where to find the law; 3 When to register and deregister for VAT; 4 VAT groups; 5 The VAT return; 6 So what must VAT be charged on?; 7 Time of supply - when VAT must be paid; 8 The value of supply rules; 9 So what is reduced-rated?; 10 So what is zero-rated?; 11 So what is exempt?; 12 Is there one supply or two?; 13 What can a business recover input tax on?; 14 What is a valid tax invoice?; 15 Credit notes; 16 Bad dept relief; 17 What records are required?; 18 VAT housekeeping for finance directors; 19 How does a business keep up to date on changes in VAT?; 20 Exports and removals of goods; 21 Imports and acquisitions of goods; 22 EC sales lists and Intrastat returns; 23 Exports and imports of services; 24 Partial exemption; 25 The Capital Goods Scheme; 26 Property; 27 Recovery of foreign VAT: the 8th and 13th Directives; 28 What is a business?; 29 Agency is special; 30 Joint ventures; 31 The second-hand Goods Scheme; 32 The Retail Schemes; 33 Annual Accounting Scheme; 34 Cash Accounting Scheme; 35 The Flat Rate Scheme for Small Businesses; 36 The Flat Rate Farmers' Scheme; 37 The Tour Operators' Margin Scheme; 38 Buying or selling a business; 39 Assessment and VAT penalties; 40 Taking an appeal to the Tribunal.
