Tolley's Taxation 2001: VAT

Tolley's Taxation 2001: VAT

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Designed to complement the more detailed and technical Tolley's VAT Annuals, this guide is aimed at non-VAT specialists and more

Product details

  • Spiral bound
  • Lexisnexis UK
  • Tolley Publishing
  • London, United Kingdom
  • Illustrations, 1 port.
  • 0754512940
  • 9780754512943

Table of contents

How VAT works; Example of a VAT return; Rules of 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; What must I charge zero VAT on?; What is zero rated?; What is exempt?; What can I recover input tax on; The rules on tax invoices; Evidence you need; Credit notes; Record keeping; Export of goods; Import of goods; Imports and exports of services; Bad debt relief; 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; Transactions between associated businesses; Buying a business; Penaltiesshow more