Tolley's value added tax cases
著者
書誌事項
Tolley's value added tax cases
Tolley Pub. Co., 1997-
- 1997
- 1997-98
- 1998
- タイトル別名
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Tolley's VAT cases
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注記
Description based on v. 1997(12th ed.)
Authors of 1997: Alan Dolton and Robert Wareham
Cover title: Tolley's VAT cases
Includes index
内容説明・目次
- 巻冊次
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1997 ISBN 9781860125379
内容説明
Concise summaries of more than 3000 court and VAT tribunal decisions, from between 1973 and 01 Jan 1997. New to this edition is a chapter on valuation, bringing together all the cases concerning the subject. The text is updated to take account of statutory instruments issued in 1996.
- 巻冊次
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1998 ISBN 9781860128134
内容説明
This annual reference work is a comprehensive collection of all the important court and VAT tribunal cases since 1973. It provides concise summaries of more than 3000 cases relevant to current legislation. Included in this edition are the changes brought about by the 1997 Finance Act.
目次
- Agents
- appeals
- bad debts
- books, etc
- buildings and land
- business
- business entertainment
- cars
- cash accounting scheme
- charities
- clothing and footwear
- clubs, associations and organizations
- collection and enforcement
- construction of buildings
- default interest
- default surcharge
- "do-it-yourself"
- housebuilders
- drugs, medicines, aids for the handicapped, etc.
- education
- European Community law
- European Community - single market
- exemptions - miscellaneous
- exports
- finance
- food
- fuel and power
- groups of companies
- health and welfare
- imports
- input tax
- insolvency
- insurance
- international services
- invoices, land
- local authorities
- management services
- overseas traders
- partial exemption
- partnership
- payment of tax
- penalties - criminal offences
- penalties - failure to notify, etc.
- penalties - misdeclaration
- penalties - regulatory provisions
- pension funds
- protected buildings
- registration
- retailers special schemes
- returns
- second-hand schemes
- self-supply
- supply
- tour operators and travel agents
- transfers of going concerns
- transport
- valuation
- zero-rating - miscellaneous.
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