Taxation 2000: Indirect Tax

Taxation 2000: Indirect Tax

  • Spiral bound
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Description

This volume offers tax guidance and information for the non-tax specialist promoting a better understanding of value added tax. It covers the basic tax points on a "what you need to know" basis and guides the reader through the general principles and core areas of day-to-day concern. Practical help is also provided by examples, checklists, tax tips, action points and summaries. The book is structured for easy navigation, with numerous headings, paragraphs and bullet points.show more

Product details

  • Spiral bound
  • Lexisnexis UK
  • Tolley Publishing
  • London, United Kingdom
  • 075451028X
  • 9780754510284

Table of contents

How VAT works - an outline of the system; an example of a VAT return; the rules on registering for VAT; grouping companies under a single VAT return; time of supply - when you must account for VAT; value of supply - on how much; so what must I charge VAT on?; so what is zero rated?; so what is exempt?; what can I recover input tax on?; the rules on tax invoices - the evidence you need; credit notes; the records you need; exports of goods; imports of goods; exports and imports of services; bad debt relief; are you in business?; good housekeeping - some practical points to help keep you out of trouble; why agency is special; the retail schemes; the second-hand scheme; the tour operators scheme; the flat rate farmers scheme; the 8th and 13th directive recovery systems; partial exemption; the capital items scheme; property; joint ventures.show more