VAT in business
著者
書誌事項
VAT in business
CCH Editions, c1988, 1992
2nd ed
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注記
Includes index
内容説明・目次
内容説明
This manual on VAT is designed for company accountants and tax managers, business managers, general practitioners and financial advisors. It concentrates on giving a practical overview, clear explanations and worked examples, and points out the specific danger areas. This second edition is updated, giving new information on the penalty regime and various specialist technical areas, and new case-law.
目次
- Part 1 Introduction: outline of Value Added Tax
- control and enforcement
- why VAT causes problems
- sources of law and practice. Part 2 VAT supplies by the business: supply
- non-supply
- taxable and exempt supplies
- taxable and exempt supplies
- taxable persons and registration
- goods and services
- place of supply
- time of supply
- special time of supply rules
- change in rate of tax
- value of supply
- special value of supply rules. Part 3 VAT on supply to the business: input tax which cannot be deducted
- use to which supplies are put
- evidence for deduction of input tax
- pre-registration and pre-incorporation supplies
- post-deregistration supplies
- manner of claim for input tax deduction. Part 4 partial exemption
- exempt deemed to be taxable
- attribution of the pot
- de minimis limits
- change of use
- periods
- non-supply activities
- and self-supplies. Part 5 Registration. Part 6 VAT records and returns. Part 7 Zero-rating. Part 8 Exemption. Part 9 Property and construction. Part 10 Retail schemes. Part 11 Second hand goods schemes. Part 12 Special Persons. Part 13 Danger areas: transfer of a business as a going concern
- land
- shares
- credit notes
- business promotion shemes. Part 14 VAT enforcement - the penalty regime. Part 15 Organizing to cope with VAT.
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