Providing a work-based approach for accountants and business people, this book closely follows Customs and Excise practices of issuing information on a business-by-business basis, and covers general principles as well as detailed examination of VAT.
Contents:
Part 1 Introduction: community law; taxable persons and registration; taxable tranactions; place of supply; time of supply; valuation of supply; rates of tax; credit for input tax
partial exemption; administration; international services; the Single Market, acquistions, imports and exports; special schemes.
Part 2 Advertising: architects and surveyors; auctioneers; authors; barristers; bloodstock; builders and contractors; catering; charities and the voluntary sector; clubs, associations and societies; education; entertainers and sportsmen; estate agents; farmers; financial services; government - central and local; health and welfare; hotels and holiday accommodation; insurnace; motor industry; pension funds; professional bodies and trade unions; proerty developers and investors; public houses; retailers and retail schemes; solicitors; tour operators.
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