Tolley's VAT Planning
Tolley's VAT Planning
Warren, Neil
LexisNexis UK
08/2009
Mole
Inglês
9780754537281
0754537285
Addresses the many VAT issues that practitioners encounter on a regular basis. This book outlines how to make the most of the various VAT provisions and schemes for different sizes of business. It provides workable solutions to practical VAT problems, separating key planning points from complex legislation.
"Part 1: Registration issues; Registration; Deregistration; Group registration and divisional registration; Transfer of a going concern; Artificial separation of business activities; Part 2: Schemes; Cash accounting scheme; Annual accounting scheme; Flat rate scheme; Capital goods scheme; Other special schemes; Part 3: International issues; Imports of goods; Exports of goods; International services - place of supply; International services - other issues; Overseas traders and UK VAT; Part 4: Compliance; Dealing with errors; Interest and penalties; VAT inspections and appeal procedures; Impact of other taxes; Best judgement and unjust enrichment; Part 5: Zero rated and exempt supplies; Exempt outputs; Zero-rated outputs; Mixed supplies at different rates of VAT; Partial exemption - introduction; Partial exemption - special methods; Part 6: Land and property; Construction services; Property transactions - introduction; Property transactions - option to tax; DIY scheme; Pension funds; Part 7: Other matters; Supply of goods - discounts, credit notes, samples, bad debts etc; Input tax issues - non-deductible items etc; Motor and travel expenses; Supplies involving agents; Charities"
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Addresses the many VAT issues that practitioners encounter on a regular basis. This book outlines how to make the most of the various VAT provisions and schemes for different sizes of business. It provides workable solutions to practical VAT problems, separating key planning points from complex legislation.
"Part 1: Registration issues; Registration; Deregistration; Group registration and divisional registration; Transfer of a going concern; Artificial separation of business activities; Part 2: Schemes; Cash accounting scheme; Annual accounting scheme; Flat rate scheme; Capital goods scheme; Other special schemes; Part 3: International issues; Imports of goods; Exports of goods; International services - place of supply; International services - other issues; Overseas traders and UK VAT; Part 4: Compliance; Dealing with errors; Interest and penalties; VAT inspections and appeal procedures; Impact of other taxes; Best judgement and unjust enrichment; Part 5: Zero rated and exempt supplies; Exempt outputs; Zero-rated outputs; Mixed supplies at different rates of VAT; Partial exemption - introduction; Partial exemption - special methods; Part 6: Land and property; Construction services; Property transactions - introduction; Property transactions - option to tax; DIY scheme; Pension funds; Part 7: Other matters; Supply of goods - discounts, credit notes, samples, bad debts etc; Input tax issues - non-deductible items etc; Motor and travel expenses; Supplies involving agents; Charities"
Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.
