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Description of Tolley's VAT Planning 2008-09

This practical guide for successful VAT Planning addresses the many VAT issues that practitioners encounter on a regular basis. Taking a transaction-based approach, the book outlines how to make the most of the various VAT provisions and schemes for all sizes of business.Each chapter analyses the pros and cons of various VAT positions, and this highly practical book includes worked examples and practical planning points that could help save money for clients."Tolley's VAT Planning" provides workable solutions to practical VAT problems, separating key planning points from complex legislation and guiding you through an otherwise complex set of legislation, regulation and schemes.New contents include: detailed analysis of the new rules for revoking the option to tax after April 2009; new invoicing regulations for all UK businesses; latest position on mixed supply situations after recent court cases; and,incorporation of all 2007 Pre-Budget and 2008 Budget changes.

Title Information

ISBN:

9780754534846

Format:

Paperback

Product Code:

281402

Publisher:

Butterworths Law

Published:

01/10/2008

Edition:

Revised edition

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About Neil Warren

By Neil Warren, FMAAT, ATT, Independent VAT Consultant.

Contents of Tolley's VAT Planning 2008-09

Part 1: Registration issues; Registration; Deregistration; Group registration and divisional registration; Transfer of a going concern; Artificial separation of business activities

Part 2: Schemes; Cash accounting scheme; Annual accounting scheme; Flat rate scheme; Capital goods scheme; Other special schemes

Part 3: International issues; Imports of goods; Exports of goods; International services - place of supply; International services - other issues; Overseas traders and UK VAT

Part 4: Compliance; Dealing with errors; Interest and penalties; VAT inspections and appeal procedures; Impact of other taxes; Best judgement and unjust enrichment

Part 5: Zero rated and exempt supplies; Exempt outputs; Zero-rated outputs; Mixed supplies at different rates of VAT; Partial exemption - introduction; Partial exemption - special methods

Part 6: Land and property; Construction services; Property transactions - introduction; Property transactions - option to tax; DIY scheme; Pension funds

Part 7: Other matters; Supply of goods - discounts, credit notes, samples, bad debts etc; Input tax issues - non-deductible items etc; Motor and travel expenses; Supplies involving agents; Charities