Core Tax Annual: VAT 2012/13

Taxation › U.K.

Core Tax Annual: VAT 2012/13

By Andrew Needham
Bloomsbury Professional (formerly Tottel Publishing) September 2012

Specifications

ISBN-13
9781847669605
Publisher
Bloomsbury Professional (formerly Tottel Publishing)
Publication
September 2012
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only

Details

  • 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.

Table of Contents

  • How VAT works—an outline of the system;
  • Where to find the law;
  • When to register and deregister for VAT;
  • VAT groups;
  • The VAT return;
  • So what must VAT be charged on?;
  • Time of supply—when VAT must be paid;
  • The value of supply rules;
  • So what is reduced-rated?;
  • So what is zero-rated?;
  • So what is exempt?;
  • Is there one supply or two?;
  • What can a business recover input tax on?;
  • What is a valid tax invoice?;
  • Credit notes;
  • Bad debt relief;
  • What records are required?;
  • VAT housekeeping for finance directors;
  • How does a business keep up to date on changes in VAT?;
  • Exports and removals of goods;
  • Imports and acquisitions of goods;
  • EC Sales Lists and Intrastat returns;
  • Exports and imports of services;
  • Partial exemption;
  • The Capital Goods Scheme;
  • Property;
  • Recovery of foreign VAT: the 8th and 13th Directives;
  • What is a business?;
  • Agency is special;
  • Joint ventures;
  • The Second-hand Goods Scheme;
  • The Retail Schemes;
  • Annual Accounting Scheme;
  • Cash Accounting Scheme;
  • The Flat Rate Scheme for Small Businesses;
  • The Flat Rate Farmers’ Scheme;
  • The Tour Operators’ Margin Scheme;
  • Buying or selling a business;
  • Assessment and VAT penalties;
  • Taking an appeal to the Tribunal.

About the Author

Andrew Needham of VAT Specialists Limited

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