Tolley's VAT Planning 2021-22

U.K.

Tolley's VAT Planning 2021-22

By Alex Millar
LexisNexis U.K. September 2021

Specifications

ISBN-13
9780754557906
Publisher
LexisNexis U.K.
Publication
September 2021
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.

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.

Table of Contents

  1. Registration
  2. Deregistration
  3. Group Registration and Divisional Registration
  4. Transfer of a Going Concern
  5. Separation of Business Activities
  6. Cash Accounting Scheme
  7. Annual Accounting Scheme
  8. Flat Rate Scheme
  9. Capital Goods Scheme
  10. Retail Schemes and Second–hand Margin Schemes
  11. Imports (and Acquisitions)
  12. Exports (and Dispatches)
  13. International Services: Place of Supply
  14. International Services – Other Issues
  15. Overseas Traders and UK VAT (plus Overseas Refunds for a UK Business)
  16. Dealing with Errors and Interest Charged on Errors
  17. Penalties
  18. Relationships with HMRC
  19. Knowing your Suppliers and Customers
  20. Best Judgement and Unjust Enrichment
  21. Exempt Outputs
  22. Zero–rated and Reduced–rated Outputs
  23. Mixed Supplies at Different Rates of VAT
  24. Partial Exemption – Introduction
  25. Partial Exemption – Special Methods
  26. Construction Services
  27. Property Transactions – Introduction
  28. Property Transactions – Option to Tax
  29. DIY Refund Scheme
  30. VAT Planning Tips to Improve Cash Flow
  31. Supply of Goods and Services
  32. Input Tax – Non–deductible Items and Pension Funds
  33. Motor, Travel and Subsistence Expenses
  34. Supplies Involving Agents
  35. Charities
  36. Bad Debt Relief
  37. Tour Operators’ Margin Scheme (TOMS)
  38. Recent VAT Cases
  39. Table of Cases
  40. Table of Statutes
  41. Index
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