Tolley's VAT Planning

Alex Millar (Autor)

Buch | Softcover

2013
Tolley (Verlag)
978-0-7545-4678-8 (ISBN)

Infos

A guide that addresses the VAT issues that practitioners encounter on a regular basis. It offers a transaction-based approach that provides workable solutions to practical VAT problems. It separates key planning points from complicated legislation and offers clear translation of complex regulations and schemes.

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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.

Inhalt

Part 1: Registration issues; Registration; Deregistration; Group registration and divisional registration; Transfer of a going concern; Artificial separation of business activities; Part 2: Schemes; Cash accounting scheme; Annual accounting scheme; Flat rate scheme; Capital goods scheme; Other special schemes; Part 3: International issues; Imports of goods; Exports of goods; International services - place of supply; International services - other issues; Overseas traders and UK VAT; Part 4: Compliance; Dealing with errors; interest and penalties; VAT inspections and appeal procedures; Impact of other taxes; Best judgement and unjust enrichment; Part 5: Zero rated and exempt supplies; Exempt outputs; Zero-rated outputs; Mixed supplies at different rates of VAT; Partial exemption - introduction; Partial exemption - special methods; Part 6: Land and property; Construction services; Property transactions - introduction; Property transactions - option to tax; DIY scheme; Pension funds; Part 7: Other matters; Supply of goods - discounts, credit notes, samples, bad debts etc; Input tax issues - non-deductible items etc; Motor and travel expenses; Supplies involving agents; Charities.

Produkt-Details

• Reihe/Serie: Tolley's Tax Planning Series
• Verlagsort: London
• Sprache: englisch
• Themenwelt: Recht / Steuern ► EU / Internationales Recht
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht
• ISBN-10: 0-7545-4678-0 / 0754546780
• ISBN-13: 978-0-7545-4678-8 / 9780754546788
• Zustand: Neuware