Tolley's VAT Planning 2013-14

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