Core Tax Annual: Vat 2013/14

Erscheinungsjahr 2013
ISBN: 978-1-78043-160-4
Verlag: TOTTEL PUB

Buch, Englisch, 884 Seiten, Format (B × H): 153 mm x 234 mm

Reihe: Core Tax Annuals

This accessible guide to VAT provides clear and simple coverage, enabling both professionals and non-professionals confidently to grasp current VAT law. With a wealth of practical examples and written in non-technical English, this book is an ideal guide for tax advisers dealing with VAT, and small business proprietors.

Value Added Tax 2013/14 concentrates on the rules and regulations you need to know, and highlights numerous planning points and common pitfalls. With relevant key tribunal and court decisions included, it will help to steer the reader through the latest VAT law.

Value Added Tax is split into three sections to help you:

What you must know: Including an outline of the system, VAT groups and returns, registration, charge and supply issues, what is reduced and zero rated, exceptions, credit notes and record keeping.

What you might need to know: Covers exports, imports, removals and acquisition of goods, partial exemption, Intrastat returns, partial exemption and the recovery of foreign VAT.

Special situations: Includes information on joint ventures, second-hand goods and retail schemes, annual accounting, cash accounting, flat rates, assessment and VAT penalties.

Previous edition ISBN: 9781847669605

Autoren/Hrsg.

Needham, Andrew

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)

Inhaltsverzeichnis

Chapter 1 How VAT works-an outline of the system;
Chapter 2 Where to find the law;
Chapter 3 When to register and deregister for VAT;
Chapter 4 VAT groups;
Chapter 5 The VAT return;
Chapter 6 So what must VAT be charged on?
Chapter 7 Time of supply-when VAT must be paid;
Chapter 8 The value of supply rules;
Chapter 9 So what is reduced-rated?
Chapter 10 So what is zero-rated?
Chapter 11 So what is exempt?
Chapter 12 Is there one supply or two?
Chapter 13 What can a business recover input tax on?
Chapter 14 What is a valid tax invoice?
Chapter 15 Credit notes;
Chapter 16 Bad debt relief;
Chapter 17 What records are required?
Chapter 18 VAT housekeeping for finance directors;
Chapter 19 How does a business keep up to date on changes in VAT?
Chapter 20 Exports and removals of goods;
Chapter 21 Imports and acquisitions of goods;
Chapter 22 EC Sales Lists and Intrastat returns;
Chapter 23 Exports and imports of services;
Chapter 24 Partial exemption;
Chapter 25 The Capital Goods Scheme;
Chapter 26 Property;
Chapter 27 Recovery of foreign VAT: the 8th and 13th Directives;
Chapter 28 What is a business?
Chapter 29 Agency is special;
Chapter 30 Joint ventures;
Chapter 31 The Second-hand Goods Scheme;
Chapter 32 The Retail Schemes;
Chapter 33 Annual Accounting Scheme;
Chapter 34 Cash Accounting Scheme;
Chapter 35 The Flat Rate Scheme for Small Businesses;
Chapter 36 The Flat Rate Farmers' Scheme;
Chapter 37 The Tour Operators' Margin Scheme;
Chapter 38 Buying or selling a business;
Chapter 39 Assessment and VAT penalties;
Chapter 40 Taking an appeal to the Tribunal.

Über Autor(innen)

Needham, Andrew
Andrew Needham is a Chartered Tax and heads VAT Specialists Ltd, Andrew has a degree in Law from UCNW Bangor and is a specialist in indirect taxes. Andrew has over 20 years' experience in VAT having spent 7 years in HM Customs & Excise, firstly as a VAT inspector, then as a departmental trainer, and finally in a headquarters policy unit dealing with the introduction of the EU single market.
After leaving Customs he joined Deloitte & Touche as a VAT consultant in Liverpool and then Manchester, where he qualified as a Chartered Tax Adviser. Andrew then moved to London where he worked on formulating indirect tax planning ideas, writing articles for tax publications, and was author of Deloitte's Weekly VAT News. From Deloitte's, Andrew moved to Ernst & Young in Manchester as a senior indirect tax consultant, where he managed the indirect tax affairs of several multi-national companies.

Andrew is VAT adviser to the Forum of Private Business and represents them quarterly on the Joint VAT Consultative Committee. He is a specialist in international tax, land and property issues and also a lecturer on VAT issues. Andrew is author of Bloomsbury Professional Value Added Tax (previously Tottel's Value Added Tax).

Andrew Needham BA CTA of VAT Specialists Limited