Core Tax Annual

VAT 2012/13

Andrew Needham

$95

Paperback

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English

Bloomsbury Professional
01 November 2012

Taxation; Sales tax & Customs duties

Series: Core Tax Annuals

This accessible guide to VAT provides clear and simple coverage, enabling both professionals and non-professionals confidently to grasp current VAT law. With a wealth of practical examples and written in non-technical English, this book is an ideal guide for tax advisers dealing with VAT, and small business proprietors. Value Added Tax 2012/13 concentrates on the rules and regulations you need to know, and highlights numerous planning points and common pitfalls. With relevant key tribunal and court decisions included, it will help to steer the reader through the latest VAT law. Value Added Tax is split into three sections to help you: What you must know: Including an outline of the system, VAT groups and returns, registration, charge and supply issues, what is reduced and zero rated, exceptions, credit notes and record keeping. What you might need to know: Covers exports, imports, removals and acquisition of goods, partial exemption, Intrastat returns, partial exemption and the recovery of foreign VAT. Special situations: Includes information on joint ventures, second-hand goods and retail schemes, annual accounting, cash accounting, flat rates, assessment and VAT penalties.

By: Andrew Needham
Imprint: Bloomsbury Professional
Country of Publication: United Kingdom
Dimensions: Height: 234mm, Width: 153mm,
Weight: 1.304kg
ISBN: 9781847669605
ISBN 10: 1847669603
Series: Core Tax Annuals
Pages: 872
Publication Date: 01 November 2012
Audience: Professional and scholarly , Undergraduate
Format: Paperback
Publisher's Status: Active

How VAT works-an outline of the system; Where to find the law; When to register and deregister for VAT; VAT groups; The VAT return; So what must VAT be charged on?; Time of supply-when VAT must be paid; The value of supply rules; So what is reduced-rated?; So what is zero-rated?; So what is exempt?; Is there one supply or two?; What can a business recover input tax on?; What is a valid tax invoice?; Credit notes; Bad debt relief; What records are required?; VAT housekeeping for finance directors; How does a business keep up to date on changes in VAT?; Exports and removals of goods; Imports and acquisitions of goods; EC Sales Lists and Intrastat returns; Exports and imports of services; Partial exemption; The Capital Goods Scheme; Property; Recovery of foreign VAT: the 8th and 13th Directives; What is a business?; Agency is special; Joint ventures; The Second-hand Goods Scheme; The Retail Schemes; Annual Accounting Scheme; Cash Accounting Scheme; The Flat Rate Scheme for Small Businesses; The Flat Rate Farmers' Scheme; The Tour Operators' Margin Scheme; Buying or selling a business; Assessment and VAT penalties; Taking an appeal to the Tribunal.

Andrew Needham BA CTA of VAT Specialists Limited