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Bloomsbury Professional VAT 2022/23

Andrew Needham

$220

Paperback

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English
Bloomsbury Professional
20 October 2022
This annual guide to VAT provides clear and simple coverage enabling the reader to grasp current VAT law confidently. With a wealth of practical examples, this book is an ideal guide for tax advisers dealing with VAT, and small business proprietors.

This accessible reference guide has a user-friendly structure with ‘signposts’ at the beginning of each chapter to summarise key topics and ‘focus points’ throughout to highlight important issues, as well as numerous worked examples demonstrating how to apply the main principles in practice.

Andrew Needham is a Chartered Tax Adviser and heads VAT Specialists Ltd. Andrew has a degree in Law from UCNW Bangor and is a specialist in indirect taxes, international tax and land and property issues. He is also a lecturer on VAT issues. Andrew has over 30 years' experience in VAT having spent

seven years in HM Customs & Excise, first as a VAT inspector, then as a departmental trainer, and finally in a headquarters policy unit dealing with the introduction of the EU single market.

By:  
Imprint:   Bloomsbury Professional
Country of Publication:   United Kingdom
Dimensions:   Height: 234mm,  Width: 156mm, 
Weight:   1.200kg
ISBN:   9781526523655
ISBN 10:   1526523655
Series:   Core Tax Annuals
Pages:   928
Publication Date:  
Audience:   Professional and scholarly ,  Undergraduate
Format:   Paperback
Publisher's Status:   Active
Chapter 1 How VAT works—an outline of the system Chapter 2 Where to find the law Chapter 3 When to register and deregister for VAT Chapter 4 VAT groups Chapter 5 The VAT return Chapter 6 So what must VAT be charged on? Chapter 7 Time of supply—when VAT must be paid Chapter 8 The value of supply rules Chapter 9 So what is reduced-rated? Chapter 10 So what is zero-rated? Chapter 11 So what is exempt? Chapter 12 Is there one supply or two? Chapter 13 What can a business recover input tax on? Chapter 14 What is a valid tax invoice? Chapter 15 Credit notes Chapter 16 Bad debt relief Chapter 17 What records are required? Chapter 18 VAT housekeeping for finance directors Chapter 19 How does a business keep up to date on changes in VAT? Chapter 20 Exports and removals of goods Chapter 21 Imports and acquisitions of goods Chapter 22 EC Sales Lists and Intrastat returns Chapter 23 Exports and imports of services Chapter 24 Partial exemption Chapter 25 The Capital Goods Scheme Chapter 26 Property Chapter 27 Recovery of foreign VAT: the 8th and 13th Directives Chapter 28 What is a business? Chapter 29 Agency is special Chapter 30 Joint ventures Chapter 31 The Second-hand Goods Scheme Chapter 32 The Retail Schemes Chapter 33 Annual Accounting Scheme Chapter 34 Cash Accounting Scheme Chapter 35 The Flat Rate Scheme for Small Businesses Chapter 36 The Flat Rate Farmers’ Scheme Chapter 37 The Tour Operators’ Margin Scheme Chapter 38 Buying or selling a business Chapter 39 Assessment and VAT penalties

Andrew Needham is a Chartered Tax Adviser and heads VAT Specialists Ltd. Andrew has a degree in Law from UCNW Bangor and is a specialist in indirect taxes, international tax and land and property issues. He is also a lecturer on VAT issues. Andrew has over 30 years' experience in VAT having spent 7 years in HM Customs & Excise, firstly as a VAT inspector, then as a departmental trainer, and finally in a headquarters policy unit dealing with the introduction of the EU single market.

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