Wildy Logo
(020) 7242 5778
enquiries@wildy.com

Book of the Month

Cover of The Principles of the Law of Restitution

The Principles of the Law of Restitution

Price: £140.00

Lord Denning: Life, Law and Legacy



  


Welcome to Wildys

Watch


NEW EDITION
The Law of Rights of Light 2nd ed



 Jonathan Karas


Offers for Newly Called Barristers & Students

Special Discounts for Newly Called & Students

Read More ...


Secondhand & Out of Print

Browse Secondhand Online

Read More...


This book is now Out of Print.
A new edition has been published, the details can be seen here:
Bloomsbury Professional: Value Added Tax 2022/23 isbn 9781526523655

Bloomsbury Professional VAT 2021/22 (Value Added Tax)


ISBN13: 9781526518231
New Edition ISBN: 9781526523655
Previous Edition ISBN: 9781526514615
Published: October 2021
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: Out of print




Also available as
£108.00

This annual guide to VAT provides clear and simple coverage enabling the reader to grasp current VAT law confidently. With a wealth of practical examples, this book is an ideal guide for tax advisers dealing with VAT, and small business proprietors.

Value Added Tax 2021/22 has been updated to include the following:

  • Temporary reduced rates
  • Early termination and compensation payments
  • Extension of the Covid-19 reduced rates in hospitality etc
  • Brexit changes re imports and exports of goods and services
  • Clarification of the postponed accounting regulations
  • Introduction of the construction industry reverse charge

This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues, as well as numerous worked examples demonstrating how to apply the main principles in practice.

Andrew Needham is a Chartered Tax Adviser and heads VAT Specialists Ltd. Andrew has a degree in Law from UCNW Bangor and is a specialist in indirect taxes, international tax and land and property issues. He is also a lecturer on VAT issues. Andrew has over 30 years' experience in VAT having spent seven years in HM Customs & Excise, first as a VAT inspector, then as a departmental trainer, and finally in a headquarters policy unit dealing with the introduction of the EU single market.

Subjects:
Taxation
Contents:
Chapter 1. How VAT works-an outline of the system
Chapter 2. Where to find the law
Chapter 3. When to register and deregister for VAT
Chapter 4. VAT groups
Chapter 5. The VAT return
Chapter 6. So what must VAT be charged on?
Chapter 7. Time of supply-when VAT must be paid
Chapter 8. The value of supply rules
Chapter 9. So what is reduced-rated?
Chapter 10. So what is zero-rated?
Chapter 11. So what is exempt?
Chapter 12. Is there one supply or two?
Chapter 13. What can a business recover input tax on?
Chapter 14. What is a valid tax invoice?
Chapter 15. Credit notes
Chapter 16. Bad debt relief
Chapter 17. What records are required?
Chapter 18. VAT housekeeping for finance directors
Chapter 19. How does a business keep up to date on changes in VAT?
Chapter 20. Exports and removals of goods
Chapter 21. Imports and acquisitions of goods
Chapter 22. EC Sales Lists and Intrastat returns
Chapter 23. Exports and imports of services
Chapter 24. Partial exemption
Chapter 25. The Capital Goods Scheme
Chapter 26. Property
Chapter 27. Recovery of foreign VAT: the 8th and 13th Directives
Chapter 28. What is a business?
Chapter 29. Agency is special
Chapter 30. Joint ventures
Chapter 31. The Second-hand Goods Scheme
Chapter 32. The Retail Schemes
Chapter 33. Annual Accounting Scheme
Chapter 34. Cash Accounting Scheme
Chapter 35. The Flat Rate Scheme for Small Businesses
Chapter 36. The Flat Rate Farmers' Scheme
Chapter 37. The Tour Operators' Margin Scheme
Chapter 38. Buying or selling a business
Chapter 39. Assessment and VAT penalties
Chapter 40. Taking an appeal to the Tribunal

Series: Core Tax Annuals

Bloomsbury Professional: Tax Annuals 2022/23: Extended Set ISBN 9781526523792
Published November 2022
Bloomsbury Professional
Out of print
Bloomsbury Professional Tax Annuals 2022/23: Full Set ISBN 9781526523778
Published November 2022
Bloomsbury Professional
Out of print
Bloomsbury Professional: Value Added Tax 2022/23 ISBN 9781526523655
Published August 2022
Bloomsbury Professional
£110.00
Bloomsbury Professional Inheritance Tax 2022/23 ISBN 9781526523440
Published August 2022
Bloomsbury Professional
Out of print
Bloomsbury Professional: National Insurance Contributions 2022/23 ISBN 9781526523730
Published August 2022
Bloomsbury Professional
£120.00
Bloomsbury Professional: Trusts and Estates 2022/23 ISBN 9781526523525
Published August 2022
Bloomsbury Professional
£110.00
Bloomsbury Professional: Stamp Taxes 2022/23 ISBN 9781526523693
Published August 2022
Bloomsbury Professional
£120.00
Bloomsbury Professional Income Tax 2022/23 ISBN 9781526523488
Published August 2022
Bloomsbury Professional
£110.00
Bloomsbury Professional Capital Gains Tax 2022/23 ISBN 9781526523563
Published August 2022
Bloomsbury Professional
£110.00
Bloomsbury Professional Corporation Tax 2022/23 ISBN 9781526523600
Published August 2022
Bloomsbury Professional
£130.00
Bloomsbury Professional Tax Annuals 2021/22: Extended Set ISBN 9781526518682
Published November 2021
Bloomsbury Professional
Out of print
Bloomsbury Professional Tax Annuals 2021/22: Full Set ISBN 9781526518637
Published November 2021
Bloomsbury Professional
Out of print
Out of print
Bloomsbury Professional Inheritance Tax 2021/22 ISBN 9781526518477
Published October 2021
Bloomsbury Professional
Out of print
Bloomsbury Professional Capital Gains Tax 2021/22 ISBN 9781526518590
Published October 2021
Bloomsbury Professional
Out of print
Bloomsbury Professional VAT 2021/22 (Value Added Tax) (eBook) ISBN 9781526518248
Published October 2021
Bloomsbury Professional
Out of print
Bloomsbury Professional National Insurance Contributions 2021/22 (eBook) ISBN 9781526518651
Published October 2021
Bloomsbury Professional
Out of print
Stamp Taxes 2021/22 ISBN 9781526518552
Published October 2021
Bloomsbury Professional
Out of print
Bloomsbury Professional Corporation Tax 2021/22 ISBN 9781526518194
Published October 2021
Bloomsbury Professional
Out of print
Bloomsbury Professional Trusts and Estates 2021/22 ISBN 9781526518514
Published October 2021
Bloomsbury Professional
Out of print
Bloomsbury Professional National Insurance Contributions 2021/22 ISBN 9781526518675
Published October 2021
Bloomsbury Professional
Out of print
Bloomsbury Professional Trusts and Estates 2021/22 (eBook) ISBN 9781526518521
Published October 2021
Bloomsbury Professional
Out of print
Bloomsbury Professional Corporation Tax 2021/22 (eBook) ISBN 9781526518200
Published October 2021
Bloomsbury Professional
Out of print
Out of print
Bloomsbury Professional Income Tax 2021/22 ISBN 9781526518439
Published October 2021
Bloomsbury Professional
Out of print
Bloomsbury Professional Income Tax 2021/22 (eBook) ISBN 9781526518446
Published October 2021
Bloomsbury Professional
Out of print
Bloomsbury Professional Corporation Tax 2020/21 ISBN 9781526514530
Published September 2020
Bloomsbury Professional
Out of print
Bloomsbury Professional Inheritance Tax 2020/21 ISBN 9781526514691
Published September 2020
Bloomsbury Professional
Out of print
National Insurance Contributions 2020/21 ISBN 9781526514868
Published September 2020
Bloomsbury Professional
Out of print
Stamp Taxes 2020/21 ISBN 9781526514820
Published September 2020
Bloomsbury Professional
Out of print
Bloomsbury Professional Capital Gains Tax 2020/21 ISBN 9781526514660
Published September 2020
Bloomsbury Professional
Out of print
Bloomsbury Professional Income Tax 2020/21 ISBN 9781526514493
Published September 2020
Bloomsbury Professional
Out of print
Bloomsbury Professional Trusts and Estates 2020/21 ISBN 9781526514905
Published September 2020
Bloomsbury Professional
Out of print
Land and Buildings Transaction Tax 2017/18 ISBN 9781526500694
Published November 2017
Bloomsbury Professional
Out of print
Land and Buildings Transaction Tax 2017/18 (eBook) ISBN 9781526500700
Published November 2017
Bloomsbury Professional
Out of print
Land and Buildings Transaction Tax 2016/17 (eBook) ISBN 9781784513665
Published January 2017
Bloomsbury Professional
Out of print
Land and Buildings Transaction Tax 2016/17 ISBN 9781784513658
Published January 2017
Bloomsbury Professional
Out of print