Wildy logo
(020) 7242 5778

Wildy’s Book News

Book News cover photo

Vol 23 No 5 May/June 2018

Book of the Month

Cover of Drafting Commercial Agreements

Drafting Commercial Agreements

Price: £110.00

Offers for Newly Called Barristers & Students

Special Discounts for Newly Called & Students

Read More ...

Secondhand & Out of Print

Browse Secondhand Online


Lowe legislation jp
Sealy millman 2018 jp
Desmith out now
Luba housing
This book is now Out of Print.
A new edition was published, see:
Tolley's VAT for Social Housing isbn 9781845927721

Tolley's VAT for Social Housing

Image not available lge

ISBN13: 9780754520009
ISBN: 0754520005
New Edition ISBN: 1845927729
Published: February 2003
Publisher: LexisNexis Butterworths
Country of Publication: UK
Format: Hardback
Price: Out of print

reprinted with ISBN: 9781845927721

This publication provides comprehensive guidance on the numerous and complex reliefs available to the social housing sector relating to VAT and detailed practical advice on how they can organise themselves and their activities so as to minimise the amount of VAT they are liable to pay. It is widely assumed that because housing associations conduct mostly non-business activities, they are exempt from VAT. However, in reality, they lose millions of pounds each year in VAT on the goods and services they purchase as they are often not VAT registered and therefore unable to charge or recover VAT.The publication will appeal to both housing associations and their financial advisers.LexisNexis UK and CIMA Publishing are offering CIMA members a discount on this product. Please go to www lexisnexis.co.uk/cimapublishing to see if you qualify and to order.

Image not available lge
""1. The basic concepts of VAT a. What is VAT? b. Legislative Frameworks c. Supplies d Business / Non Business activities e. Input tax and output tax f. Administration/ Customs & Excise2. VAT recovery a. General principles b. Partial Exemption c. Capital Goods Scheme3. Residential property transactions a. New build b. Conversions c. Refurbishment d. Zero-rated e. Reduced-rated f. Standard-rated g. Development companies h. Certificates4. Non-residential property transactions a. Definitions b. The option to tax c. Office buildings5. Special rules for charities a. Definitions b. Aids and adaptations c. Advertising d. Relevant charitable purposes6. Sundry income a. Tenant repairs b. Bad debts c. Management agreements d. Staff secondments7. Other special circumstances applying to RSLs a.
106 agreements b. Stock transfers c. Developments under licence8. Group structures a. Definitions b. Group VAT registrationAppendices1. Glossary of VAT terms2. Glossary of Social Housing terms3. Certificates""