This new book demonstrates how to maximise VAT allowances on construction works and building projects. Written by leading VAT expert Martin Scammell, it outlines the techniques and tax opportunities that are unique to this highly specialist area of VAT practice VAT on Construction covers all aspects of VAT law and practice applying to construction in the UK and the Isle of Man. It includes invaluable legislative extracts fully annotated and cross-referenced, tables of cases, statutes, worked examples, commentaries and tax advice.
By:
Martin Scammell
Imprint: Tottel Publishing
Country of Publication: United Kingdom
Dimensions:
Height: 240mm,
Width: 156mm,
Spine: 48mm
Weight: 1.293kg
ISBN: 9781847661685
ISBN 10: 1847661688
Pages: 600
Publication Date: 30 November 2008
Audience:
Professional and scholarly
,
Undergraduate
Format: Paperback
Publisher's Status: Active
Contents List and Appendices:Part A: Inputs and OutputsChapter one: Introduction Chapter two: The Scope of the TaxChapter three: Liability of SuppliesChapter four: Accounting for Output TaxChapter five: Recovering Input Tax Chapter six: Partial ExemptionChapter seven: Capital Goods Scheme (CGS)Chapter eight: Planning and AvoidancePart B: Property TransactionsChapter one: Exemption Chapter two: Option to TaxChapter three: Option to Tax - Anti-Avoidance RulesChapter four: Transfer of a Going Concern (TOGC)Chapter five: Supplies and Non-Supplies Chapter six: Forms of OwnershipPart C: Dwellings, Residential and CharityChapter one: Dwellings, Residential and Charity Buildings Chapter two: Dwellings - Meaning Chapter three: Dwellings - Construction WorksChapter four: Dwellings - Conversion and RenovationChapter five: Dwellings - Sales and LettingsChapter six: RRP and RCP Buildings - MeaningChapter seven: RRP and RCP Buildings - ConstructionChapter eight: RRP Buildings - Conversion and RenovationChapter nine: RRP and RCP Buildings - Sales and LettingsChapter ten: RRP and RCP Buildings - Change of UseChapter eleven: Listed BuildingsChapter twelve: Refund SchemesChapter thirteen: Building Materials Chapter fourteen: Works for Disabled or Elderly People; Donated Medical Equipment etcChapter fifteen: Energy Saving Materials, Grant-funded Heating and SecurityPart D: Issues for BusinessChapter one: ContractorsChapter two: DevelopersChapter three: HousebuildersChapter four: LandlordsChapter five: Vendors and PurchasersChapter six: Commercial Occupiers Chapter seven: Professional FirmsChapter eight: Farmers and Country LandownersChapter nine: The Hotel and Leisure Sectors Part E: Overview of earlier rulesChapter one: IntroductionTable of Cases General Index
