Overview

This practical guide addresses the VAT issues that practitioners encounter on a regular basis. The transaction-based approach provides workable solutions to practical VAT problems. It separates key planning points from complicated legislation and offers clear translation of complex regulations and schemes. Each chapter analyses the pros and cons of various VAT positions, and this highly practical book includes worked examples and practical planning points that could help save money for clients.

Full Product Details

Author:   Graham Brearley
Publisher:   LexisNexis UK
Imprint:   Tolley
Edition:   New edition
Weight:   0.809kg
ISBN:  

9780754552857

ISBN 10:   0754552853
Pages:   656
Publication Date:   05 September 2016
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Paperback
Publisher's Status:   Active
Availability:   In Print  
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Table of Contents

1. Registration; 2. Deregistration; 3. Group Registration and Divisional Registration; 4. Transfer of a Going Concern; 5. Separation of Business Activities; 6. Cash Accounting Scheme; 7. Annual Accounting Scheme; 8. Flat Rate Scheme; 9. Capital Goods Scheme; 10. Retail Schemes and Second-hand Margin Schemes; 11. Imports (and Acquisitions); 12. Exports (and Dispatches); 13. International Services: Place of Supply; 14. International Services - Other Issues; 15. Overseas Traders and UK VAT (plus Overseas Refunds for a UK Business); 16. Dealing with Errors and Interest Charged on Errors; 17. Penalties; 18. Relationships with HMRC; 19. Knowing your Suppliers and Customers; 20. Best Judgement and Unjust Enrichment; 21. Exempt Outputs; 22. Zero-rated and Reduced-rated Outputs; 23. Mixed Supplies at Different Rates of VAT; 24. Partial Exemption - Introduction; 25. Partial Exemption - Special Methods; 26. Construction Services; 27. Property Transactions - Introduction; 28. Property Transactions - Option to Tax; 29. DIY Refund Scheme; 30. VAT Planning Tips to Improve Cash Flow; 31. Supply of Goods and Services; 32. Input Tax - Non-deductible Items and Pension Funds; 33. Motor, Travel and Subsistence Expenses; 34. Supplies Involving Agents; 35. Charities; 36. Bad Debt Relief; 37. Tour Operators' Margin Scheme (TOMS); 38. Recent VAT Cases; Table of Cases; Table of Statutes; Index

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