Andrew Needham

Updated annually to the latest Finance Act
Great value for money
Written by the UK’s leading tax authors

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.

Andrew Needham of VAT Specialists Limited

Contents

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.

Bibliographic detail

ISBN: 978 1 84766 761 8
Publication Date: Sep-11
Format: Paperback
Availability: In print
List price: £45