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Vol 21 No 10 Oct/Nov 2016

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This book is now Out of Print.
A new edition has been abandoned before publication:
Value Added Tax: Commentary and Analysis 2nd Ed isbn 9780414045927

Value Added Tax: Commentary and Analysis Looseleaf

Edited by: Paul Lasok

ISBN13: 9781847032256
New Edition ISBN: 0414045920
Latest Release: December 16, 2010
Publisher: Sweet & Maxwell Ltd
Country of Publication: UK
Format: Looseleaf, 1 Volume
Price: Out of print
Subscription Type: Pay-as-you-go



This new looseleaf provides in-depth, technical analysis of VAT legislation and case law, and explains how EU and UK VAT law integrate together. It will help the practitioner resolve even the most complex problems encountered in practice.

The work is structured around the new 6th VAT Directive. It includes specific in-depth coverage of six special sectors: property, financial services and markets, special schemes (small undertakings/farmers/travel agents/etc), simplified procedures, public sector and charities, and telecommunications and the internet.

Throughout, it identifies the issues arising in practice, sets out the reasons they arise, cites relevant sources, draws conclusions, explains why those conclusions have been reached and sets out what the contending positions are where there is an area of debate.

  • Provides the tools to crack the most complex VAT questions
  • Explains how EU and UK VAT law integrate together
  • Considers the fundamentals of VAT in EU law, and how to determine its scope for application in national law
  • Supplies in-depth, technical analysis of case law and legislation
  • Explains how to deal with issues as they arise in practice, particularly where the law is ambiguous or complex

Subjects:
Taxation, Looseleaf Work
Contents:
GENERAL PRINCIPLES OF VAT
Introduction
What is VAT?
Legal issues
Principles of interpretation of VAT law
Interrelationship between UK and EC law funding
Field of application (goods and services/territorial)
THE INTERNAL SYSTEM
Taxable persons
Taxable transactions
Place of taxable transactions
Chargeable event and the charge to tax
Taxable amount
Rates of tax
Exemptions
Input tax deduction
THE TAXATION OF INTRA-COMMUNITY AND EXPORT TRADE
Intra-Community trade in goods
Intra-Community trade in services
Supplies outside the EU
Customs duty law and practice
SPECIAL SECTORS
Special schemes (small undertakings/farmers/travel agents/second hand goods/investment gold/transitional arrangements in Title XVIB of the 6th Directive
Simplified procedures
Property
Financial services
Public sector (including Charities)
Telecommunications and internet transactions and trading over internet vouchers
ACCOUNTING AND ENFORCEMENT
Accounting for tax; persons liable for payment; assessment of the amount of tax to be paid; liability for payment; obligations of persons liable for payment
Rights of persons liable for payment
Powers of HMRC
Administrative cooperation between taxing authorities
Judicial oversight
APPENDIX
Table cross-referencing EC VAT Directives and UK legislation

Recent Subscription Releases:

Release
Date
Part Price
Release 2
December 16, 2010
£175.00

Please contact our subscriptions team if any further information is required.