VAT Planning 2012-13 has been reworked with a new structure, giving the title a "transactions first" approach. The title presents the reader with transactions or problem areas rather than focusing on each individual tax.
All taxes and potential pitfalls are covered with detailed commentary for each transaction, meaning everything that needs to be thought of is in one area. This saves you time and also peace of mind as all potential pitfalls or issues have been thought of.
New chapters for this year include;
- VAT implications of different structures (groups, divisions, partnerships, etc.)
- Schemes to help small businesses
- Managing cashflow for VAT
- Maximising input tax credits
- How to deal with partial exemption
- Other business transfers (such as incorporation, taking on partners etc)
- Raising business finance and financial transactions
- Investment properties and subletting your premises
- Electronic supplies
- Annual review of business for VAT issues
Further content includes;
- Supplying or receiving services to or from outside the EU
- Overseas suppliers
- Dealing with agents
- Imports (from outside the EU)
- Exports (outside the EU)
- Supplying or receiving services within the EU
- Doing business in goods in the EU
- Dealing with protected buildings
- Property transactions for your business
- Selling a business
- Buying a business
- Motor vehicles
- Non-deductible input tax
- Margin schemes
- Accounting for VAT
- VAT registration
- Pre registration issues
