Tolley's Value Added Tax 2008

著者

書誌事項

Tolley's Value Added Tax 2008

Robert Warenham and Alan Dolton

LexisNexis Butterworths, c2008

1st ed.

大学図書館所蔵 件 / 全1件

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注記

Includes index

内容説明・目次

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.The new edition covers: new provisions for calculation of output tax on private/non-business use of goods; changes to invoicing requirements with effect from 1 October 2007; new procedures for enquiries into indirect tax matters; changes to the tax treatment of VAT on home computers made available by employers; updates to betting and gaming and bingo provisions clarification of input tax recovery under the Lennartz mechanism; HMRC policy on civil engineering work on serviced plots extension of investigations under PACE 1984, in England and Wales, to criminal investigations by Revenue and Customs officers; update of contact details in other EC countries accounting for VAT on standard-rated prescription products; and, HMRC policy on all-inclusive leisure facilities schemes changes of liability of certain payments under funeral plans update to annual accounting scheme. 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
  • "

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