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Vol 21 No 1 Jan/Feb 2016

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A Lincoln's Inn Commonplace Book

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This book is now Out of Print.
A new edition was published, see:
Tolley's VAT Planning 2013-14 isbn 9780754546788

Tolley's VAT Planning 2012 - 13


ISBN13: 9780754543534
New Edition ISBN: 9780754546788
Previous Edition ISBN: 9780754540687
Published: October 2012
Publisher: LexisNexis Butterworths
Country of Publication: UK
Format: Paperback
Price: Out of print



Written by the winner of the Taxation Award for 'Tax Writer of the Year 2008', this practical guide for successful VAT planning addresses the many VAT issues that practitioners encounter on a regular basis.

Taking a transaction-based approach, the book outlines how to make the most of the various VAT provisions and schemes for all sizes of business.

Each chapter analyses the pros and cons of various VAT positions, and this highly practical book includes worked examples and practical planning points that could help save money for clients.

Tolley's VAT Planning provides workable solutions to practical VAT problems, separating key planning points from complex legislation and guiding you through an otherwise complex set of legislation, regulation and schemes.

Subjects:
Taxation
Contents:
Part 1: Registration issues
Registration
Deregistration
Group registration and divisional registration
Transfer of a going concern
Artificial separation of business activities

Part 2: Schemes
Cash accounting scheme
Annual accounting scheme
Flat rate scheme
Capital goods scheme
Other special schemes

Part 3: International issues
Imports of goods
Exports of goods
International services – place of supply
International services – other issues
Overseas traders and UK VAT

Part 4: Compliance
Dealing with errors
Interest and penalties
VAT inspections and appeal procedures
Impact of other taxes
Best judgement and unjust enrichment

Part 5: Zero rated and exempt supplies
Exempt outputs
Zero-rated outputs
Mixed supplies at different rates of VAT
Partial exemption – introduction
Partial exemption – special methods

Part 6: Land and property
Construction services
Property transactions – introduction
Property transactions – option to tax
DIY scheme
Pension funds

Part 7: Other matters
Supply of goods – discounts, credit notes, samples, bad debts etc
Input tax issues – non-deductible items etc
Motor and travel expenses
Supplies involving agents
Charities