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Value Added Tax 2022/23

Value Added Tax 2022/23

Author: Andrew Needham
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781526523655

Previous Edition ISBN: 9781526518231
Published In: August 2022
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

This annual guide to VAT provides clear and simple coverage enabling the reader to grasp current VAT law confidently. With a wealth of practical examples, this book is an ideal guide for tax advisers dealing with VAT, and small business proprietors.

Value Added Tax 2021/22 has been updated to include the following:

Temporary reduced rates
Early termination and compensation payments
Extension of the Covid-19 reduced rates in hospitality etc
Brexit changes re imports and exports of goods and services
Clarification of the postponed accounting regulations
Introduction of the construction industry reverse charge

This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues, as well as numerous worked examples demonstrating how to apply the main principles in practice.

Andrew Needham is a Chartered Tax Adviser and heads VAT Specialists Ltd. Andrew has a degree in Law from UCNW Bangor and is a specialist in indirect taxes, international tax and land and property issues. He is also a lecturer on VAT issues. Andrew has over 30 years' experience in VAT having spent seven years in HM Customs & Excise, first 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.

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?