Tolley's value added tax

Author(s)

Bibliographic Information

Tolley's value added tax

by Robert Wareham and Alan Dolton

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

Available at  / 8 libraries

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Note

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

Description and Table of Contents

Volume

1999-2000, 2nd ed ISBN 9780754504986

Description

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.
Volume

2000-01, 2nd ed ISBN 9780754510710

Description

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.
Volume

2002, 1st ed ISBN 9780754517054

Description

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).
Volume

2003, 1st ed ISBN 9780754521365

Description

(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).

Table of Contents

  • "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"
Volume

2004, 1st ed ISBN 9780754525516

Description

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).

Table of Contents

  • "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"
Volume

2005, 1st ed ISBN 9780754528784

Description

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).

Table of Contents

  • "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"
Volume

2006, 1st ed ISBN 9780754529699

Description

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).

Table of Contents

  • "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
  • "
Volume

2010-11, 2nd ed ISBN 9780754539209

Description

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.
Volume

2011-12, 1st ed ISBN 9780754540670

Description

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).

Table of Contents

  • 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
Volume

2013-14, 2nd ed ISBN 9780754546764

Description

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.
Volume

2015-16, 2nd ed ISBN 9780754550938

Description

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.

Table of Contents

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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Details

  • NCID
    BA51251497
  • ISBN
    • 0754504980
    • 0754510719
    • 0754517055
    • 0754521362
    • 0754525511
    • 0754528782
    • 075452969X
    • 9780754532941
    • 9780754539209
    • 9780754540670
    • 9780754546764
    • 9780754550938
  • Country Code
    uk
  • Title Language Code
    eng
  • Text Language Code
    eng
  • Place of Publication
    Croydon, England
  • Pages/Volumes
    v.
  • Size
    23 cm
  • Classification
  • Subject Headings
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