VAT and the NHS: A Comprehensive Guide 2nd Edition

Author: Martin Kaney
Publisher: Spiramus Press Ltd
ISBN: 9781907444715

Previous Edition ISBN: 9781907444166
Published In: September 2016
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

S$148.80

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Description
Contents

Details

VAT and the NHS is both a reference manual and a practical guide to managing VAT in the NHS. The book provides a comprehensive overview of VAT in the context of the NHS. It does not assume that readers are specialists in either subject, which means it should have a wide appeal among finance staff within the NHS as well as general practitioner accountants and VAT consultants.

The second edition of VAT & the NHS is based on published HMRC and HM Treasury guidance and policy and on current case law and legislation in force as at 30 June 2016 and is revised to include the recent structural changes in the NHS and developments arising from the Budget 2015 and 2016 (as well as the potential implications of Brexit).

The book helps to identify all of the issues in the tax relevant to the NHS and in a logical analysis explain these from an NHS compliance perspective and in relation to the organisational activities of the NHS (providing further references where appropriate if more detailed information is required).

For reference there is a Glossary of Terms, a list of Definitions and a list of References.

1. VALUE ADDED TAX

2. ADMINISTRATION

3. ACCOUNTING FOR VAT

4. NON-BUSINESS ACTIVITIES

5. CONTRACTED-OUT SERVICES

6. BUSINESS ACTIVITIES

7. PARTIAL EXEMPTIONl

8. NHS FRAMEWORK

9. CAPITAL EXPENDITURE

10. LAND AND PROPERTY

11. INTERNATIONAL VAT

12. MISCELLANEOUS