JavaScript seems to be disabled in your browser.
You must have JavaScript enabled in your browser to utilize the functionality of this website.

Customer Service

Currencies:HKD

Your Language:

Browse Books

Browse Books

Ask the Experts

Home >
Taxation >
VAT Registration: Unravelling the Complexities 2nd Edition

VAT Registration: Unravelling the Complexities 2nd Edition

VAT Registration: Unravelling the Complexities 2nd Edition

Author: Graham Elliott
Publisher: Claritax Books
ISBN: 9781912386000

Previous Edition ISBN: 9781908545473
Published In: February 2018
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

HKD 798.00

OR

Download Order Form

Add to Wishlist
| Add to Compare

Description
Contents

Details

The topic of VAT registration may seem very straightforward, but in reality it can be contentious and difficult, and HMRC’s internal guidance on the subject runs to many hundreds of pages. This book explains when VAT registration is a requirement, when it might be desirable, and when it might require more than one entity to be recognised and registered as such. It also deals with the possibilities of grouping more than one company together, with de-registration, and with many other practical aspects.

In addressing these issues, the book deals with such practical issues as what constitutes consideration, what constitutes a business, whether the activity is as agent or principal, and whether two ostensibly separate businesses are in reality one.

In this practical volume, Graham Elliott leads readers through the complex maze of issues arising, sharing his wealth of practical experience to highlight the pitfalls and planning opportunities in relation to this topic.

1. Pros and cons of registration

2. Compulsory registration criteria

3. Defining “supplies”

4. Cases where supplies can appear to be hidden

5. Whether a business

6. Agent or principal?

7. Profit or consideration?

8. Business fragmentation

9. Voluntary registration

10. “Waiver” of registration

11. Groups of companies

12. Divisional registration

13. De-registering from VAT

14. Penalties

15. Completing the forms

16. The flat rate scheme

17. Policy issues relating to registration

Appendix – Historic VAT registration thresholds

Table of primary legislation

Table of secondary legislation

Index of cases

General index

You may also be interested in these books:


Hong Kong Employment Law Manual: List Price: HKD 14,900.00

HKD 14,453.00 Save HKD 447.00 (3%)


Hong Kong Employment Ordinance: An Annotated Guide: An excellent complement to Hong Kong Employment Law Manual: List Price: HKD 14,900.00

HKD 14,453.00 Save HKD 447.00 (3%)


Hong Kong Employment Law: A Practical Guide, 5th Edition: List Price: HKD 1,500.00

HKD 1,050.00 Save HKD 450.00 (30%)


Individual Income Tax Planning for Expatriates in China, 6th Edition: List Price: HKD 1,280.00

HKD 1,241.60 Save HKD 38.40 (3%)


Armstrong's Handbook of Human Resource Management Practice, 16th Edition: Contact us for Pricing


Wolters Kluwer AI+ China HR: Contact us for Pricing


Add-on Module: Labour Law Practice (Wolters Kluwer AI+ China Law): Contact us for Pricing


CCH iKnowConnect – APAC HR and employment: Contact us for Pricing


International Labour and Employment Compliance Handbook: Contact us for Pricing


Employment Law in China: A Practical Guide: HKD 831.87

“

Ordering from Professional Bookshop is fantastic, quick delivery great products, great customer service Siti L.
This is a great bookstore and have had no problems with them and all my orders have come on time and in good condition. Yang X.
Everything is perfect. Fast delivery. I highly recommend this website to all my friends and colleagues. Thanks Hoi Man L.
So thankful I am receiving all my books, thank you to all for a great service and excellent products Clinton K.
Professional Bookshop is amazing! I've been a loyal customer for over 5 years. Returns are easy to request, book or delivery complaints are taken seriously and the customer service team is friendly and patient. Mick D.
I wanted to informed you that the customer service is excellent. They were so polite and nice. I would continue to buy books from Professional Bookshop. Jingsong C.
Fast and quick service. Easy transaction method, arrived sooner than expected. Excellent packaging and the books received are in perfect condition! Thank you very much! I love the book and its quality. Saori B.
I can order any accounting books from worldwide from Professional Bookshop. Love this website and save my time to search from internet. Lingxiao R.
It is just so easy to find what you are always looking for and sometimes you can even find it up to 80% off what you would in the normal store. Graeme R.
I love shopping on Professional Bookshop! They have a wide range of accounting book with competent prices. Free shipping in Hong Kong is also really handy! Fergus Y.
Professional Bookshop is a great bookstore, I must say. Buying books in Professional Bookshop is so easy, great and reliable. It is highly recommendable. Deborah D.
A great site to shop accounting books and everything and with discountable prices. It’s my first choice whenever i want to shop something. Most trusted site. Zeng Z.
I found the books I needed and at a very low price. I am very happy and will definitely use it in the future Brian W.
I have been using Professional Bookshop for a while now. I am very impressed with customer service and delivery. When I need to have a return it is done very diligently. Olivia L.
Professional Bookshop is my default go to for finding the best prices and reading details of law books before buying. Detailed book description is very helpful. Tracy W.
I've been using Professional Bookshop since 2011 and they actually great, I always received great service and my book arrives on time. Lisa C.

Professional Associations

Partners

Copyright © 2010-2026 Professional Bookshop Ltd. All Rights Reserved