Tolley's value added tax
著者
書誌事項
Tolley's value added tax
Tolley Pub., c1999-
- 1999-2000, 2nd ed
- 2000-01, 2nd ed
- 2002, 1st ed
- 2003, 1st ed
- 2004, 1st ed
- 2005, 1st ed
- 2006, 1st ed
- 2007, 2nd ed
- 2010-11, 2nd ed
- 2011-12, 1st ed
- 2013-14, 2nd ed
- 2015-16, 2nd ed
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注記
1998-99までは別書誌: <BA23827050>
Publisher of 2004-: Butterworths : LexisNexis; 2006-: Butterworths : LexisNexis Tolley
2010-11, 2nd ed: by Rhianon Davies and David Rudling
2013-14, 2nd ed: by Rhianon Davies and David Rudling ; consultant editor, Robert Killington
2015-16, 2nd ed: by Alex Millar and David Rudling
Includes indexes
内容説明・目次
- 巻冊次
-
1999-2000, 2nd ed ISBN 9780754504986
内容説明
Arranged in alphabetical subject order, from Accounting Periods to Zero-Rating, it brings together in-depth coverage of the UK and EC legislation, Customs and Excise material and relevant case law and tribunal decisions relevant to each topic, so the complete picture on any particular point can be easily found.Due to the ever-changing nature of VAT and your need to have access to the most up-to-date information, Tolley's VAT is published in two complete volumes in March and September for one price.
- 巻冊次
-
2000-01, 2nd ed ISBN 9780754510710
内容説明
Arranged in alphabetical subject order, from Accounting Periods to Zero-Rating, this manual covers the UK and EC legislation, Customs and Excise material and relevant case law and tribunal decisions relevant to each topic, so the complete picture on any particular point can be easily found. Tolley's VAT annual is published in two complete volumes in March and September for one price.
- 巻冊次
-
2002, 1st ed ISBN 9780754517054
内容説明
Arranged in alphabetical subject order, from accounting periods to zero-rating, this book brings together in-depth coverage of the UK and EC legislation, Customs and Excise material and relevant case law and tribunal decisions. Due to the ever changing nature of VAT and the need to have access to the most up-to-date information, the annual is published in two complete volumes in March and September for one price (the second edition is also available separately).
- 巻冊次
-
2003, 1st ed ISBN 9780754521365
内容説明
(PUBLICATION FIRST MARKED AS OUT OF PRINT 18/10/04)Arranged in alphabetical subject order, from Accounting Periods to Zero-Rating, it brings together in-depth coverage of the UK and EC legislation, Customs and Excise material and relevant case law and tribunal decisions relevant to each topic, so the complete picture on any particular point can be easily found. New additions for the 2003 edition include:-* An updated and substantially revised chapter on VAT in the European Single market* Revised text on the treatment of bad debts and the repayment of input tax where consideration is not paid* An updated and substantially revised chapter on Land and Buildings to take account of the new C&E Notice 708* Revised section on sub-zero rated supplies to disabled persons and charitiesDue to the ever changing nature of VAT and your need to have access to the most up-to-date information. Tolley's VAT annual is published in two complete volumes in April and September for one price (the second edition is also available separately).
目次
- "1 Introduction and general Principles
- 2 Accounting Periods and Returns
- 3 Administration
- 4 Agents
- 5 Appeals
- 6 Assesments
- 7 Bad Debt Relief
- 8 Business
- 9 Business Entertainment
- 10 Capital Goods Scheme
- 11 Catering
- 12 Charities
- 13 Clothing and Footwear
- 14 Clubs and Associations
- 15 Confidentiality of Information
- Customs and Excise: Notices Etc. 17 Customs and Excise: Powers
- 18 Customs and Excise: Standard Forms
- 19 Death and Incapacity
- 20 Education
- 21 European Community: General
- 22 European Community: Legislation
- 23 European Community: Single Market
- 24 Exempt Supplies
- 25 Exports
- 26 Extra-Statutory Concessions
- 27 Financial Services
- 28 Food
- 29 Fuel and Power
- 30 Gold and Precious Metals
- 31 Groups of Companies
- 32 Health and Water Utilities
- 33 Hotels and Holiday Accomodation
- 34 Imports
- 35 Input Tax
- 36 Insolvency
- 37 Insurance
- 38 Interaction with Other Taxes
- 39 International Services
- 40 Invoices
- 41 Isle of Man
- 42 Land and Buildings
- 43 Local Authorities and Statutory Bodies
- 44 Management Services and Supplies of Staff
- 45 Motor Cars
- 46 Northern Ireland
- 47 Output Tax
- 48 Overseas Traders
- 49 Partial Exemption
- 50 Partnerships and Joint Ventures
- 51 Payment of VAT
- 52 Penalties
- 53 Pension Schemes
- 54 Printed Matter, Etc. 55 Rates of VAT
- 56 Records
- 57 Recreation and Sport
- 58 Reduced Rate Supplies
- 59 Registration
- 60 Retail Schemes
- 61 Second-Hand Goods
- 62 Self-Supply
- 63 Special Schemes
- 64 Supply
- 65 Terminal Markets
- 66 Tour Operators' Margin Scheme
- 67 Trading Stamp and Promotion Schemes
- 68 Transport and Freight
- 69 Valuation
- 70 Warehoused Goods and Free Zones
- 71 Works of Art Etc. 72 Zero-rated Supplies
- 73 Tables of Cases
- 74 Tables of Statutes
- 75 Table of Statutory Instruments
- 76 Table of European Community Legislation
- 77 IndexIn addition, Tolley's Value Added Tax 2003 brings together all the latest information relevant to VAT up to 31 January 2003. This edition contains:Land and Buildings chapter substantially rewritten to reflect new VAT Notice 708Updated Bad Debts chapterRevised and extended coverage of VAT in the Single MarketRevised text for zero-rated supplies for disabled peopleNew provisions for repayment of VAT where the consideration is not paid within six monthsNew provisions relating to exemption for state-regulated welfare agenciesUpdated lists of addresses for written VAT enquiries and C & E offices dealing with registration, change in details and deregistration, by postcode"
- 巻冊次
-
2004, 1st ed ISBN 9780754525516
内容説明
Arranged in alphabetical subject order, from Accounting Periods to Zero-Rating, it brings together in-depth coverage of the UK and EC legislation, Customs and Excise material and relevant case law and tribunal decisions relevant to each topic, so the complete picture on any particular point can be easily found. Due to the ever-changing nature of VAT and your need to have access to the most up-to-date information. Tolley's VAT annual is published in two complete volumes in April (following the Budget) and September (following the Finance Act) for one price (the second edition is also available separately).
目次
- "1 Introduction and general Principles
- 2 Accounting Periods and Returns
- 3 Administration
- 4 Agents
- 5 Appeals
- 6 Assesments
- 7 Bad Debt Relief
- 8 Business
- 9 Business Entertainment
- 10 Capital Goods Scheme
- 11 Catering
- 12 Charities
- 13 Clothing and Footwear
- 14 Clubs and Associations
- 15 Confidentiality of Information
- Customs and Excise: Notices Etc. 17 Customs and Excise: Powers
- 18 Customs and Excise: Standard Forms
- 19 Death and Incapacity
- 20 Education
- 21 European Community: General
- 22 European Community: Legislation
- 23 European Community: Single Market
- 24 Exempt Supplies
- 25 Exports
- 26 Extra-Statutory Concessions
- 27 Financial Services
- 28 Food
- 29 Fuel and Power
- 30 Gold and Precious Metals
- 31 Groups of Companies
- 32 Health and Water Utilities
- 33 Hotels and Holiday Accomodation
- 34 Imports
- 35 Input Tax
- 36 Insolvency
- 37 Insurance
- 38 Interaction with Other Taxes
- 39 International Services
- 40 Invoices
- 41 Isle of Man
- 42 Land and Buildings
- 43 Local Authorities and Statutory Bodies
- 44 Management Services and Supplies of Staff
- 45 Motor Cars
- 46 Northern Ireland
- 47 Output Tax
- 48 Overseas Traders
- 49 Partial Exemption
- 50 Partnerships and Joint Ventures
- 51 Payment of VAT
- 52 Penalties
- 53 Pension Schemes
- 54 Printed Matter, Etc. 55 Rates of VAT
- 56 Records
- 57 Recreation and Sport
- 58 Reduced Rate Supplies
- 59 Registration
- 60 Retail Schemes
- 61 Second-Hand Goods
- 62 Self-Supply
- 63 Special Schemes
- 64 Supply
- 65 Terminal Markets
- 66 Tour Operators' Margin Scheme
- 67 Trading Stamp and Promotion Schemes
- 68 Transport and Freight
- 69 Valuation
- 70 Warehoused Goods and Free Zones
- 71 Works of Art Etc. 72 Zero-rated Supplies
- 73 Tables of Cases
- 74 Tables of Statutes
- 75 Table of Statutory Instruments
- 76 Table of European Community Legislation
- 77 IndexIn addition, Tolley's Value Added Tax 2004 brings together all the latest information relevant to VAT up to 31 January 2004. This edition contains:Land and Buildings chapter substantially rewritten to reflect new VAT Notice 708Updated Bad Debts chapterRevised and extended coverage of VAT in the Single MarketRevised text for zero-rated supplies for disabled peopleNew provisions for repayment of VAT where the consideration is not paid within six monthsNew provisions relating to exemption for state-regulated welfare agenciesUpdated lists of addresses for written VAT enquiries and C & E offices dealing with registration, change in details and deregistration, by postcode"
- 巻冊次
-
2005, 1st ed ISBN 9780754528784
内容説明
Arranged in alphabetical subject order, from Accounting Periods to Zero-Rating, "Tolley's Value Added Tax" brings together in-depth coverage of the UK and EC legislation, Customs and Excise material and relevant case law and tribunal decisions relevant to each topic, so the complete picture on any particular point can be easily found. Due to the ever-changing nature of VAT and your need to have access to the most up-to-date information, "Tolley's VAT" annual is published in two complete volumes in April (following the Budget) and September (following the Finance Act) for one price (the second edition is also available separately).
目次
- "1 Introduction and general Principles
- 2 Accounting Periods and Returns
- 3 Administration
- 4 Agents
- 5 Appeals
- 6 Assesments
- 7 Bad Debt Relief
- 8 Business
- 9 Business Entertainment
- 10 Capital Goods Scheme
- 11 Catering
- 12 Charities
- 13 Clothing and Footwear
- 14 Clubs and Associations
- 15 Confidentiality of Information
- Customs and Excise: Notices Etc. 17 Customs and Excise: Powers
- 18 Customs and Excise: Standard Forms
- 19 Death and Incapacity
- 20 Education
- 21 European Community: General
- 22 European Community: Legislation
- 23 European Community: Single Market
- 24 Exempt Supplies
- 25 Exports
- 26 Extra-Statutory Concessions
- 27 Financial Services
- 28 Food
- 29 Fuel and Power
- 30 Gold and Precious Metals
- 31 Groups of Companies
- 32 Health and Water Utilities
- 33 Hotels and Holiday Accomodation
- 34 Imports
- 35 Input Tax
- 36 Insolvency
- 37 Insurance
- 38 Interaction with Other Taxes
- 39 International Services
- 40 Invoices
- 41 Isle of Man
- 42 Land and Buildings
- 43 Local Authorities and Statutory Bodies
- 44 Management Services and Supplies of Staff
- 45 Motor Cars
- 46 Northern Ireland
- 47 Output Tax
- 48 Overseas Traders
- 49 Partial Exemption
- 50 Partnerships and Joint Ventures
- 51 Payment of VAT
- 52 Penalties
- 53 Pension Schemes
- 54 Printed Matter, Etc. 55 Rates of VAT
- 56 Records
- 57 Recreation and Sport
- 58 Reduced Rate Supplies
- 59 Registration
- 60 Retail Schemes
- 61 Second-Hand Goods
- 62 Self-Supply
- 63 Special Schemes
- 64 Supply
- 65 Terminal Markets
- 66 Tour Operators' Margin Scheme
- 67 Trading Stamp and Promotion Schemes
- 68 Transport and Freight
- 69 Valuation
- 70 Warehoused Goods and Free Zones
- 71 Works of Art Etc. 72 Zero-rated Supplies
- 73 Tables of Cases
- 74 Tables of Statutes
- 75 Table of Statutory Instruments
- 76 Table of European Community Legislation
- 77 Index
- In addition, Tolley's Value Added Tax 2004 brings together all the latest information relevant to VAT up to 31 January 2004. This edition contains:Land and Buildings chapter substantially rewritten to reflect new VAT Notice 708
- Updated Bad Debts chapter
- Revised and extended coverage of VAT in the Single Market
- Revised text for zero-rated supplies for disabled people
- New provisions for repayment of VAT where the consideration is not paid within six months
- New provisions relating to exemption for state-regulated welfare agencies
- Updated lists of addresses for written VAT enquiries and C & E offices dealing with registration, change in details and deregistration, by postcode"
- 巻冊次
-
2006, 1st ed ISBN 9780754529699
内容説明
Arranged in alphabetical subject order, from accounting periods to zero-rating, "Tolley's Value Added Tax" brings together in-depth coverage of the UK and EC legislation, Customs material and relevant case law and tribunal decisions relevant to each topic, so the complete picture on any particular point can be easily found. Due to the ever-changing nature of VAT and your need to have access to the most up-to-date information, "Tolley's VAT" annual is published in two complete volumes in April (following the Budget) and September (following the Finance Act) for one price (the second edition is also available separately).
目次
- "1 Introduction and general Principles
- 2 Accounting Periods and Returns
- 3 Administration
- 4 Agents
- 5 Appeals
- 6 Assesments
- 7 Bad Debt Relief
- 8 Business
- 9 Business Entertainment
- 10 Capital Goods Scheme
- 11 Catering
- 12 Charities
- 13 Clothing and Footwear
- 14 Clubs and Associations
- 15 Confidentiality of Information
- Customs and Excise: Notices Etc. 17 Customs and Excise: Powers
- 18 Customs and Excise: Standard Forms
- 19 Death and Incapacity
- 20 Education
- 21 European Community: General
- 22 European Community: Legislation
- 23 European Community: Single Market
- 24 Exempt Supplies
- 25 Exports
- 26 Extra-Statutory Concessions
- 27 Financial Services
- 28 Food
- 29 Fuel and Power
- 30 Gold and Precious Metals
- 31 Groups of Companies
- 32 Health and Water Utilities
- 33 Hotels and Holiday Accomodation
- 34 Imports
- 35 Input Tax
- 36 Insolvency
- 37 Insurance
- 38 Interaction with Other Taxes
- 39 International Services
- 40 Invoices
- 41 Isle of Man
- 42 Land and Buildings
- 43 Local Authorities and Statutory Bodies
- 44 Management Services and Supplies of Staff
- 45 Motor Cars
- 46 Northern Ireland
- 47 Output Tax
- 48 Overseas Traders
- 49 Partial Exemption
- 50 Partnerships and Joint Ventures
- 51 Payment of VAT
- 52 Penalties
- 53 Pension Schemes
- 54 Printed Matter, Etc. 55 Rates of VAT
- 56 Records
- 57 Recreation and Sport
- 58 Reduced Rate Supplies
- 59 Registration
- 60 Retail Schemes
- 61 Second-Hand Goods
- 62 Self-Supply
- 63 Special Schemes
- 64 Supply
- 65 Terminal Markets
- 66 Tour Operators' Margin Scheme
- 67 Trading Stamp and Promotion Schemes
- 68 Transport and Freight
- 69 Valuation
- 70 Warehoused Goods and Free Zones
- 71 Works of Art Etc. 72 Zero-rated Supplies
- 73 Tables of Cases
- 74 Tables of Statutes
- 75 Table of Statutory Instruments
- 76 Table of European Community Legislation
- 77 Index
- "
- 巻冊次
-
2010-11, 2nd ed ISBN 9780754539209
内容説明
Due to the ever-changing nature of VAT and the practitioner's need to have access to the most up-to-date information, "Tolley's VAT Annual Second Edition" is published in September to include all the changes in the Finance Act. This title will also be available as an eBook.
- 巻冊次
-
2011-12, 1st ed ISBN 9780754540670
内容説明
Arranged in alphabetical subject order, from Accounting Periods to Zero-Rating, Tolley's Value Added Tax brings together in-depth coverage of the UK and EU legislation, HMRC material and relevant case law and tribunal decisions relevant to each topic, so the complete picture on any particular point can be easily found.
Due to the ever-changing nature of VAT and your need to have access to the most up-to-date information, Tolley's VAT annual is published in two complete volumes in April (following the Budget) and September (following the Finance Act) for one price (the second edition is also available separately).
目次
- 1. Introduction and general Principles
- 2. Accounting Periods and Returns
- 3. Administration
- 4. Agents
- 5. Appeals
- 6. Assesments
- 7. Bad Debt Relief
- 8. Business
- 9. Business Entertainment
- 10. Capital Goods Scheme
- 11. Catering
- 12. Charities
- 13. Clothing and Footwear
- 14. Clubs and Associations
- 15. Confidentiality of Information
- 16. Customs and Excise: Notices Etc. 17. Customs and Excise: Powers
- 18. Customs and Excise: Standard Forms
- 19. Death and Incapacity
- 20. Education
- 21. European Community: General
- 22. European Community: Legislation
- 23. European Community: Single Market
- 24. Exempt Supplies
- 25. Exports
- 26. Extra-Statutory Concessions
- 27. Financial Services
- 28. Food
- 29. Fuel and Power
- 30. Gold and Precious Metals
- 31. Groups of Companies
- 32. Health and Water Utilities
- 33. Hotels and Holiday Accomodation
- 34. Imports
- 35. Input Tax
- 36. Insolvency
- 37. Insurance
- 38. Interaction with Other Taxes
- 39. International Services
- 40. Invoices
- 41. Isle of Man
- 42. Land and Buildings
- 43. Local Authorities and Statutory Bodies
- 44. Management Services and Supplies of Staff
- 45. Motor Cars
- 46. Northern Ireland
- 47. Output Tax
- 48. Overseas Traders
- 49. Partial Exemption
- 50. Partnerships and Joint Ventures
- 51. Payment of VAT
- 52. Penalties
- 53. Pension Schemes
- 54. Printed Matter, Etc. 55. Rates of VAT
- 56. Records
- 57. Recreation and Sport
- 58. Reduced Rate Supplies
- 59. Registration
- 60. Retail Schemes
- 61. Second-Hand Goods
- 62. Self-Supply
- 63. Special Schemes
- 64. Supply
- 65. Terminal Markets
- 66. Tour Operators' Margin Scheme
- 67. Trading Stamp and Promotion Schemes
- 68. Transport and Freight
- 69. Valuation
- 70. Warehoused Goods and Free Zones
- 71. Works of Art Etc. 72. Zero-rated Supplies
- 73. Tables of Cases
- 74. Tables of Statutes
- 75. Table of Statutory Instruments
- 76. Table of European Community Legislation
- 77. Index
- 巻冊次
-
2013-14, 2nd ed ISBN 9780754546764
内容説明
Due to the ever-changing nature of VAT and your need to have access to up-to-date information, this VAT guide covers the changes. It offers a complete picture of VAT. It includes in-depth coverage of the UK and EU legislation, HMRC material, case law, tribunal decisions and the provisions of the Finance Act 2014.
- 巻冊次
-
2015-16, 2nd ed ISBN 9780754550938
内容説明
Due to the ever-changing nature of VAT and your need to have access to the most up-to-date information, this vital VAT guide covers all recent changes. It offers a complete picture of VAT. Updates include in-depth coverage of the UK and EU legislation, HMRC material, case law, tribunal decisions and the provisions of the Finance Act 2015.
目次
1 Introduction and General Principles
2 Accounting Periods and Returns
3 Agents
4 Anti-Avoidance
5 Appeals
6 Assessments
7 Bad Debt Relief
8 Business
9 Business Entertainment
10 Capital Goods Scheme
11 Catering
12 Charities
13 Clothing and Footwear
14 Clubs and Associations
15 Death and Incapacity
16 Education
17 European Union: General
18 European Union Legislation
19 European Union: Single Market
20 Exempt Supplies
21 Exports
22 Extra-Statutory Concessions
23 Financial Services
24 Food
25 Fuel and Power
26 Gold and Precious Metals
27 Groups of Companies
28 Health and Welfare
29 HMRC: Administration
30 HMRC Notices, Information Sheets and Forms
31 HMRC: Powers
32 Hotels and Holiday Accommodation
33 Imports
34 Input Tax
35 Insolvency
36 Insurance
37 Interaction with Other Taxes
38 International Services
39 Invoices
40 Isle of Man
41 Land and Buildings: Exempt Supplies and Option to Tax
42 Land and Buildings: Zero and Reduced Rate Supplies and DIY Housebuilders
43 Local Authorities and Public Bodies
44 Management Services and Supplies of Staff
45 Motor Cars
46 Northern Ireland
47 Output Tax
48 Overseas Traders
49 Partial Exemption
50 Partnerships
51 Payment of VAT
52 Penalties
53 Pension Schemes
54 Printed Matter, etc.
55 Rates of VAT
56 Records
57 Recreation and Sport
58 Reduced Rate Supplies
59 Registration
60 Retail Schemes
61 Second-Hand Goods
62 Self-Supply
63 Special Schemes
64 Supply: General
65 Supply: Place of Supply
66 Supply: Time of Supply
67 Terminal Markets
68 Tour Operators' Margin Scheme
69 Trade Promotion Schemes
70 Transport and Freight
71 Valuation
72 Warehoused Goods and Free Zones
73 Works of Art, etc.
74 Zero-Rated Supplies
75 Table of Cases
76 Table of Statutes
77 Table of Statutory Instruments
78 Table of European Union Legislation
79 Index
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