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Vol 25 No 2 Feb/March 2020

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VAT Registration Handbook: Unravelling the Complexities 2nd ed


ISBN13: 9781912386000
Previous Edition ISBN: 9781908545473
Published: February 2018
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: £60.00



Low stock.

The topic of VAT registration may seem very straightforward, but in reality it can be contentious and difficult, and HMRC’s internal guidance on the subject runs to many hundreds of pages. This book explains when VAT registration is a requirement, when it might be desirable, and when it might require more than one entity to be recognised and registered as such. It also deals with the possibilities of grouping more than one company together, with de-registration, and with many other practical aspects.

In addressing these issues, the book deals with such practical issues as what constitutes consideration, what constitutes a business, whether the activity is as agent or principal, and whether two ostensibly separate businesses are in reality one.

In this practical volume, Graham Elliott leads readers through the complex maze of issues arising, sharing his wealth of practical experience to highlight the pitfalls and planning opportunities in relation to this topic.

Subjects:
Taxation
Contents:
1. Pros and cons of registration
2. Compulsory registration criteria
3. Defining “supplies”
4. Cases where supplies can appear to be hidden
5. Whether a business
6. Agent or principal?
7. Profit or consideration?
8. Business fragmentation
9. Voluntary registration
10. “Waiver” of registration
11. Groups of companies
12. Divisional registration
13. De-registering from VAT
14. Penalties
15. Completing the forms
16. The flat rate scheme
17. Policy issues relating to registration
Appendix – Historic VAT registration thresholds
Table of primary legislation
Table of secondary legislation
Index of cases
General index

Series: Claritax Books

Tax Appeals: Law and Practice at the FTT 4th ed ISBN 9781908545879
Published June 2019
Claritax Books
Pension Tax Guide 2019-20 ISBN 9781912386185
Published June 2019
Claritax Books
Capital Allowances: 2019-20 ISBN 9781912386192
Published May 2019
Claritax Books
A-Z of Plant & Machinery 2019-20 ISBN 9781912386215
Published May 2019
Claritax Books
Stamp Duty Land Tax: A Practical Guide 6th ed ISBN 9781912386178
Published March 2019
Claritax Books
Employee Share Schemes: Equity Reward for Private Companies ISBN 9781912386031
Published July 2018
Claritax Books
Financial Planning with Trusts 2018-19 ISBN 9781912386109
Published July 2018
Claritax Books
Out of print
A-Z of Plant & Machinery 2018-19 ISBN 9781912386062
Published July 2018
Claritax Books
Out of print
Capital Allowances: 2018-19 ISBN 9781912386055
Published July 2018
Claritax Books
Out of print
Furnished Holiday Lettings: A Tax Guide 3rd ed ISBN 9781908545732
Published June 2017
Claritax Books
Research and Development: Maximising the Tax Relief ISBN 9781908545619
Published December 2014
Claritax Books
Out of print
Tax Chamber Hearings: A User's Guide 3rd ed ISBN 9781908545527
Published April 2014
Claritax Books
Out of print
PAYE: A Practical Guide 2012-13 ISBN 9781908545176
Published October 2012
Claritax Books
Out of print
Capital Allowances for Fixtures: 2012-13 ISBN 9781908545152
Published April 2012
Claritax Books
Out of print