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A clear and well structured guide to the complex VAT rules and regulations. Numerous planning points and common pitfalls are highlighted, and a large number of relevant key tribunal and court decisions are included for reference.
Value Added Tax is split into three sections:
What you must know: Including an outline of the system, VAT groups and returns, registration, charge and supply issues, what is reduced and zero rated, exceptions, credit notes and record keeping.
What you might need to know: Covers exports, imports, removals and acquisition of goods, partial exemption, Intrastat returns, partial exemption and the recovery of foreign VAT.
Special situations: Includes information on joint ventures, second-hand goods and retail schemes, annual accounting, cash accounting, flat rates, assessment and VAT penalties.