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Coming Soon VAT and Small Businesses

VAT and Small Businesses

  • Author:
  • Publisher: Spiramus Press Ltd
  • ISBN: 9781907444487
  • Published In: December 2029
  • Format: Paperback
  • Jurisdiction: U.K. ? Disclaimer:
    Countri(es) stated herein are used as reference only
S$127.52
Delivery Time: around 4-5 weeks ?Extra 2-10 working days for address outside Hong Kong
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Most pre-orders will be dispatched on, or before publication date and we will make every effort to make sure they arrive with you as close to publication date as we can.

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  • Description 

Details

VAT and Small Businesses is a comprehensive guide for owners of small businesses and directors of small companies and their tax advisers.

The book deals with the general principles of VAT, compliance issues (registration and deregistration, taxable supplies, time of supply, record-keeping and the VAT return) and HMRC’s powers to enforce VAT compliance. It also explains the nature of input and output tax, the conditions for TOGC treatment and the VAT rules on international trade: B2B, B2C, and the reverse charge.

There are a number of special VAT treatments which a small business needs to consider such as the simplified accounting schemes, and trade-specific rules, and these are all covered in the book.

This and The Taxation of Small Businesses (by Malcolm James) are tailored to provide all the tax information small businesses need. It also forms part of a series of sector-based VAT guides produced by Spiramus Press.

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