Tolley's VAT planning

Author(s)

Bibliographic Information

Tolley's VAT planning

edited by Patrick Noakes and Robert Wareham

Tolley, c1988-

  • 1988
  • 1989
  • 2002-03
  • 2007-08
  • 2013-2014

Available at  / 4 libraries

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Note

"A comprehensive guide to practical taxation strategies one of Tolley's tax planning series"--Cover of 2002-03

2002-03: edited by Bob Wareham; 2007-08: by Neil Warren

Publisher of 2007-08: LexisNexis Tolley

Includes indexes

2013-14: by Alex Millar

Publisher of 2013-14: LexisNexis

Description and Table of Contents

Volume

2002-03 ISBN 9780754516897

Description

"(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"

Table of Contents

  • "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"
Volume

2013-2014 ISBN 9780754546788

Description

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.

Table of Contents

  • 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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