VAT Registration: Unravelling the Complexities 2nd Edition

Taxation

VAT Registration: Unravelling the Complexities 2nd Edition

By Graham Elliott
Claritax Books February 2018

Specifications

ISBN-13
9781912386000
Publisher
Claritax Books
Publication
February 2018
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only

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.

Table of Contents

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
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