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Vol 21 No 9 Sept/Oct 2016

Book of the Month

Cover of Goode on Commercial Law

Goode on Commercial Law

Edited by: Ewan McKendrick
Price: £170.00

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Tolley's VAT for Social Housing

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ISBN13: 9781845927721
ISBN: 1845927729
Previous Edition ISBN: 0754520005
Published: February 2003
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Hardback
Price: Out of print

Reprint of ISBN: 9780754520009

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.

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""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""