Tolley's VAT Planning 2013-14

Taxation › U.K.

Tolley's VAT Planning 2013-14

By Alex Millar
LexisNexis U.K. August 2013

Specifications

ISBN-13
9780754546788
Publisher
LexisNexis U.K.
Publication
August 2013
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only

Details

This practical guide addresses the VAT issues that practitioners encounter on a regular basis. The transaction–based approach provides workable solutions to practical VAT problems. It separates key planning points from complicated legislation and offers clear translation of complex regulations and schemes.

Each chapter analyses the pros and cons of various VAT positions, and this highly practical book includes worked examples and practical planning points that could help save money for clients.

What’s New:

  • The VAT treatment of Independent Financial Adviser services from 1 January 2013 
  • Change to place of supply rules from 1 January 2013
  • Updated material to reflect Finance Act 2013
  • Key VAT Tribunal cases in the last 12 months
  • New chapter on bad debt relief
  • New chapter on the Tour Operators? Margin Scheme

Table of Contents

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

About the Author

By Alex Millar CTA, FMAAT

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