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Vol 25 No 2 Feb/March 2020

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VAT and Small Businesses

ISBN13: 9781907444487
To be Published: November 2020
Publisher: Spiramus Press Ltd
Country of Publication: UK
Format: Paperback
Price: £59.95

VAT and Small Businesses is a comprehensive guide for owners of small businesses and directors of small companies and their tax advisers.

The book deals with the general principles of VAT, compliance issues (registration and deregistration, taxable supplies, time of supply, record-keeping and the VAT return) and HMRC’s powers to enforce VAT compliance. It also explains the nature of input and output tax, the conditions for TOGC treatment and the VAT rules on international trade: B2B, B2C, and the reverse charge.

There are a number of special VAT treatments which a small business needs to consider such as the simplified accounting schemes, and trade-specific rules, and these are all covered in the book.

This and The Taxation of Small Businesses (by Malcolm James) are tailored to provide all the tax information small businesses need. It also forms part of a series of sector-based VAT guides produced by Spiramus Press.