VAT : a business by business guide

著者

書誌事項

VAT : a business by business guide

Andrew Ball, Lakshmi Narain

Butterworth, 1996

[9th ed.] 1996-97

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注記

Includes index

内容説明・目次

内容説明

Providing a work-based approach for accountants and business people, this book closely follows Customs and Excise practices of issuing information on a business-by-business basis, and covers general principles as well as detailed examination of VAT.

目次

  • Part 1 Introduction: community law
  • taxable persons and registration
  • taxable tranactions
  • place of supply
  • time of supply
  • valuation of supply
  • rates of tax
  • credit for input tax
  • partial exemption
  • administration
  • international services
  • the Single Market, acquistions, imports and exports
  • special schemes. Part 2 Advertising: architects and surveyors
  • auctioneers
  • authors
  • barristers
  • bloodstock
  • builders and contractors
  • catering
  • charities and the voluntary sector
  • clubs, associations and societies
  • education
  • entertainers and sportsmen
  • estate agents
  • farmers
  • financial services
  • government - central and local
  • health and welfare
  • hotels and holiday accommodation
  • insurnace
  • motor industry
  • pension funds
  • professional bodies and trade unions
  • proerty developers and investors
  • public houses
  • retailers and retail schemes
  • solicitors
  • tour operators.

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