CiNii 図書 - Tolley's VAT planning

"(PUBLICATION FIRST MARKED AS OUT OF PRINT 18/11/03)Provides practical advice on achieving the optimum tax position, thereby preventing unnecessary VAT liabilities and avoiding the many pitfalls of this complicated tax. 23 chapters, each written by a practising expert Incorporates all changes introduced by recent UK and EU legislation and case law Discusses the procedures which a taxpayer might take in contentious situations Tables of cases and statutes are provided to allow you to research each point fully Worked examples based on current law demonstrate what the legislation means at a practical level"

"Introduction
Business Expenses
Business Transfers
Charities
Civil Penalties
Corporate Insolvency
Disputes with Customs and Excise
Electronic Commerce
European Community Law and its impact on UK VAT
European Single Market
Financial Services
Groups of Companies
Imports and Exports of Goods (Non-EU)
International Services
Land and Buildings
Motoring Expenses
Partial Exemption
Registration
Retail Schemes
Second-Hand Schemes
Small Businesses
Tour Operators Margin Scheme
Tribunal Appeals
Table of Cases
Table of Statutes
Index"

巻冊次: 2013-2014 ISBN 9780754546788

内容説明

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.

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.

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Tolley's VAT planning

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