Tolley's VAT cases
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書誌事項
Tolley's VAT cases
LexisNexis Butterworths, 2005-
- 20th ed. (2005)
- 22nd ed. (2007)
- 25nd ed. (2010)
- 29th ed. (2014)
- 30th ed. (2015)
- 31st ed. (2016)
- 32nd ed. (2017)
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注記
Description based on 20th ed
Responsibility varies: 25nd ed. (2010): Alan Dolton, David Rudling; 29th ed. (2014): Alan Dolton, Rhianon Davies, David Rudling; 30th ed. (2015): Rhianon Davies, David Rudling; 31st ed. (2016)-: Cathya Djanogly, David Rudling
"A comprehensive digest of reported value added tax decisions relevant to current legislation from 1973 to 1 January 2007"--Cover of 2007
Includes indexes
内容説明・目次
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20th ed. (2005) ISBN 9780754528890
内容説明
"VAT Cases 2005" is a concise, portable single-volume publication which contains concise summaries of more than 3,500 essential court and VAT Tribunal decisions, from 1973 to 1 January 2005, relevant to current legislation. It includes summaries of more than 250 important court and tribunal decisions reached in 2004. An introductory survey discussing the leading decisions reached in 2004. Cases are classified and arranged alphabetically making navigation quick and simple, and allows case summaries from any year to be rapidly located.
目次
"1. Agents2. Appeals3. Assessment4. Bad Debts5. Books, etc.6. Buildings and Land7. Business8. Business Entertainment9. Cars10. Cash Accounting Scheme11. Charities12. Clothing and Footwear13. Clubs, Associations and Organisations14. Collection and Enforcement15. Construction of Buildings, etc.16. Death17. Default Interest18. Default Surcharge19. Drugs, Medicines, Aids for the Handicapped, etc.20. Education21. European Community Law22. European Community: Single Market23. Exemptions: Miscellaneous24. Exports25. Farming26. Finance27. Food28. Fuel and Power29. Gold30. Groups of Companies31. Health and Welfare32. Human Rights33. Imports34. Input Tax35. Insolvency36. Insurance37. International Services38. Invoices and Credit Notes39. Land40. Local Authorities and Statutory Bodies41. Management Services42. Overseas Traders43. Partial Exemption44. Partnership45. Payment of Tax46. Penalties: Criminal Offences47. Penalties: Evasion of Tax48. Penalties: Failure to Notify, etc.49. Penalties: Misdeclaration50. Penalties: Regulatory Provisions51. Pension Funds52. Protected Buildings53. Registration54. Retailers' Special Schemes55. Returns56. Second-Hand Goods57. Self-Supply58. Supply59. Tour Operators and Travel Agents60. Trade Unions, Professional and Public Interest Bodies61. Transfers of Going Concerns62. Transport63. Valuation64. Warehoused Goods and Free Zones65. Zero-Rating: Miscellaneous 66. Table of Cases67. Table of Statutes68. Table of Statutory Instruments69. Table of European Community Directives70. Index"
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25nd ed. (2010) ISBN 9780754537274
内容説明
"Tolley's VAT Cases 2010" is a single-volume publication which contains concise summaries of more than 4,000 essential court and VAT Tribunal decisions, from 1973 to 1 January 2010, relevant to current legislation. Cases are classified into chapters which are arranged alphabetically, making navigation quick and simple, and allowing case summaries from any year to be rapidly located. The new edition contains a revised introductory survey discussing leading decisions reached in 2009, an expanded chapter on input tax with summaries of the 2009 decisions concerning circular transactions and 'carousel fraud' and an updated chapter on education, which now includes a section on examination services. This title is also available as an eBook.
- 巻冊次
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29th ed. (2014) ISBN 9780754549543
内容説明
This latest edition confirms the publication's illustrious reputation as the definitive guide to VAT cases. It includes summaries of over 4,000 court and VAT Tribunal decisions from 1973 to 1 January 2014. Cases are classified into chapters which are arranged alphabetically, making navigation quick and simple, and allowing case summaries from any year to be rapidly located.
目次
- 1. Agents
- 2. Appeals
- 3. Assessment
- 4. Bad Debts
- 5. Books, Etc.
- 6. Buildings and Land
- 7. Business
- 8. Business Entertainment
- 9. Capital Goods Scheme
- 10. Cash Accounting Scheme
- 11. Charities
- 12. Clothing and Footwear
- 13. Clubs, Associations and Organisations
- 14. Collection and Enforcement
- 15. Construction of Buildings, Etc.
- 16. Death
- 17. Default Interest
- 18. Default Surcharge
- 19. Drugs, Medicines, Aids for the Handicapped, Etc.
- 20. Education
- 21. European Community Law
- 22. European Community: Single Market
- 23. Exemptions: Miscellaneous (Vata 1994, Sch 9)
- 24. Exports
- 25. Farming (Vata 1994, S 54)
- 26. Finance
- 27. Flat-Rate Scheme (Vata 1994, S 26b)
- 28. Food
- 29. Fuel and Power
- 30. Gold
- 31. Groups of Companies
- 32. Health and Welfare
- 33. Human Rights
- 34. Imports
- 35. Input Tax
- 36. Insolvency
- 37. Insurance
- 38. International Services
- 39. Invoices and Credit Notes
- 40. Land
- 41. Local Authorities And Statutory Bodies
- 42. Management Services
- 43. Motor Cars
- 44. Overseas Traders
- 45. Partial Exemption
- 46. Partnership
- 47. Payment of Tax
- 48. Penalties Criminal Offences
- 49. Penalties: Evasion of Tax
- 50. Penalties: Failure to Notify, Etc.
- 51. Penalties: Misdeclaration
- 52. Penalties: Regulatory Provisions
- 53. Pension Funds
- 54. Protected Buildings
- 55. Reduced-Rate Supplies: Miscellaneous (Vata 1994, Sch 7a)
- 56. Registration
- 57. Retailers' Special Schemes
- 58. Returns
- 59. Second-Hand Goods
- 60. Self-Supply
- 61. Supply
- 62. Tour Operators and Travel Agents
- 63. Trade Unions, Professional and Public Interest Bodies
- 64. Transfers of Going Concerns
- 65. Transport
- 66. Valuation
- 67. Warehoused Goods and Free Zones
- 68. Zero-Rating: Miscellaneous (Vata 1994, Sch 8)
- Table of Cases
- Table of Statutes
- Table of Statutory Instruments
- Table of European Community Directives
- Index.
- 巻冊次
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30th ed. (2015) ISBN 9780754550952
内容説明
This latest edition confirms the publication's illustrious reputation as the definitive guide to VAT cases. It includes summaries of over 4,000 court and VAT Tribunal decisions from 1973 to 1 January 2015.
Cases are classified into chapters which are arranged alphabetically, making navigation quick and simple, and allowing case summaries from any year to be rapidly located.
目次
- 1. Agents
- 2. Appeals
- 3. Assessment
- 4. Bad Debts
- 5. Books, Etc. 6. Buildings and Land
- 7. Business
- 8. Business Entertainment
- 9. Capital Goods Scheme
- 10. Cash Accounting Scheme
- 11. Charities
- 12. Clothing and Footwear
- 13. Clubs, Associations and Organisations
- 14. Collection and Enforcement
- 15. Construction of Buildings, Etc. 16. Death
- 17. Default Interest
- 18. Default Surcharge
- 19. Drugs, Medicines, Aids for the Handicapped, Etc. 20. EC Directive 2006/112/EC
- 21. Education
- 22. European Community Law
- 23. European Union: Single Market
- 24. Exemptions: Miscellaneous (VATA 1994, Sch 9)
- 25. Exports
- 26. Farming
- 27. Finance
- 28. Flat-Rate Scheme (VATA 1994, s 26B)
- 29. Food
- 30. Fuel and Power
- 31. Gold
- 32. Groups of Companies
- 33. Health and Welfare
- 34. Human Rights
- 35. Imports
- 36. Input Tax
- 37. Insolvency
- 38. Insurance
- 39. International Services
- 40. Invoices and Credit Notes
- 41. Land
- 42. Local Authorities And Statutory Bodies
- 43. Management Services
- 44. Motor Cars
- 45. Overseas Traders
- 46. Partial Exemption
- 47. Partnership
- 48. Payment of Tax
- 49. Penalties: Criminal Offences
- 50. Penalties: Evasion of Tax
- 51. Penalties: Failure to Notify, etc. 52. Penalties: Misdeclarations and Errors
- 53. Penalties: Sales Statements and Regulatory Provisions
- 54. Pension Funds
- 55. Protected Buildings
- 56. Reduced-Rate Supplies: Miscellaneous (VATA 1994, Sch 7A)
- 57. Registration
- 58. Retailers' Special Schemes
- 59. Returns
- 60. Second-Hand Goods
- 61. Self-Supply
- 62. Supply
- 63. Tour Operators and Travel Agents
- 64. Trade Unions, Professional and Public Interest Bodies
- 65. Transfers of Going Concerns
- 66. Transport
- 67. Valuation
- 68. Warehoused Goods and Free Zones
- 69. Zero-Rating: Miscellaneous (VATA 1994, Sch 8)
- Table of Statutes
- Table of Statutory Instruments
- Table of European Community Directives
- Table of Cases
- Index.
- 巻冊次
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31st ed. (2016) ISBN 9780754552840
内容説明
This latest edition confirms the publication's illustrious reputation as the definitive guide to VAT cases. It includes summaries of over 4,000 court and VAT Tribunal decisions from 1973 to 1 January 2015.
Cases are classified into chapters which are arranged alphabetically, making navigation quick and simple, and allowing case summaries from any year to be rapidly located.
目次
1 Agents
2 Appeals
3 Assessment
4 Bad debts
5 Books, etc.
6 Buildings and land
7 Business
8 Business entertainment
9 Capital goods scheme
10 Cash accounting scheme
11 Charities
12 Clothing and footwear
13 Clubs, associations and organisations
14 Collection and enforcement
15 Construction of buildings, etc.
16 Cultural Services
17 Default interest
18 Default surcharge
19 Drugs, medicines, aids for the handicapped, etc.
20 EC Directive 2006/112/EC
21 Education
22 European Community law
23 European Union: single market
24 Exemptions: miscellaneous (VATA 1994, Sch 9)
25 Exports
Notice No 703 25.1
Retail export schemes (Notice No 704) 25.17
Miscellaneous 25.28
26 Farming
Flat-rate scheme for farmers (VATA 1994, s 54) 26.1
Miscellaneous 26.4
27 Finance
28 Flat-rate scheme (VATA 1994, s 26B)
29 Food
30 Fuel and power
31 Gold
32 Groups of companies
33 Health and welfare
34 Human rights
35 Imports
36 Input tax
37 Insolvency
38 Insurance
39 International services
40 Invoices and credit notes
41 Land
42 Local authorities and statutory bodies
43 Management services
44 Motor cars
45 Overseas traders
46 Partial exemption
47 Partnership
48 Payment of tax
Payment of VAT and credit for input tax (VATA 1994, s 25) 48.1
Repayment of tax (VATA 1994, s 80) 48.20
Repayment supplement (VATA 1994, s 79) 48.98
Interest payable in cases of official error (VATA 1994, s 78) 48.133
Miscellaneous 48.167
49 Penalties: criminal offences
50 Penalties: evasion of tax
51 Penalties: failure to notify, etc.
52 Penalties: misdeclaration and errors
53 Penalties: sales statements and regulatory provisions
54 Pension funds
55 Protected buildings
56 Reduced-rate supplies: miscellaneous (VATA 1994, Sch 7A)
57 Registration
58 Retailers' special schemes
59 Returns
60 Second-hand goods
61 Self-supply
62 Supply
63 Tour operators and travel agents
64 Trade unions, professional and public interest bodies
65 Transfers of going concerns
66 Transport
67 Valuation
68 Warehoused goods and free zones
69 Zero-rating: miscellaneous (VATA 1994, Sch 8)
- 巻冊次
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32nd ed. (2017) ISBN 9780754554035
内容説明
This latest edition confirms the publication's illustrious reputation as the definitive guide to VAT cases. It includes summaries of over 4,000 court and VAT Tribunal decisions from 1973 to 1 January 2017.
Cases are classified into chapters which are arranged alphabetically, making navigation quick and simple, and allowing case summaries from any year to be rapidly located.
目次
1 Agents
2 Appeals
3 Assessment
4 Bad debts
5 Books, etc.
6 Buildings and land
7 Business
8 Business entertainment
9 Capital goods scheme
10 Cash accounting scheme
11 Charities
12 Clothing and footwear
13 Clubs, associations and organisations
14 Collection and enforcement
15 Construction of buildings, etc.
16 Cultural Services
17 Default interest
18 Default surcharge
19 Drugs, medicines, aids for the handicapped, etc.
20 EC Directive 2006/112/EC
21 Education
22 European Community law
23 European Union: single market
24 Exemptions: miscellaneous (VATA 1994, Sch 9)
25 Exports
26 Farming
27 Finance
28 Flat-rate scheme (VATA 1994, s 26B)
29 Food
30 Fuel and power
31 Gold
32 Groups of companies
33 Health and welfare
34 Human rights
35 Imports
36 Input tax
37 Insolvency
38 Insurance
39 International services
40 Invoices and credit notes
41 Land
42 Local authorities and statutory bodies
43 Management services
44 Motor cars
45 Overseas traders
46 Partial exemption
47 Partnership
48 Payment of tax
49 Penalties: criminal offences
50 Penalties: evasion of tax
51 Penalties: failure to notify, etc.
52 Penalties: misdeclaration and errors
53 Penalties: sales statements and regulatory provisions
54 Pension funds
55 Protected buildings
56 Reduced-rate supplies: miscellaneous (VATA 1994, Sch 7A)
57 Registration
58 Retailers' special schemes
59 Returns
60 Second-hand goods
61 Self-supply
62 Supply
63 Tour operators and travel agents
64 Trade unions, professional and public interest bodies
65 Transfers of going concerns
66 Transport
67 Valuation
68 Warehoused goods and free zones
69 Zero-rating: miscellaneous (VATA 1994, Sch 8)
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