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Tolley's VAT Planning 2016-17

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ISBN/ISSN: 9780754552857
Published: August 18, 2016
In Stock

Product description

Why should you buy Tolley's VAT Planning 2016-17 (Part of the Tolley's Tax Planning Series)

This practical guide addresses the VAT issues that practitioners encounter on a regular basis. The transaction-based approach provides workable solutions to practical VAT problems. It separates key planning points from complicated legislation and offers clear translation of complex regulations and schemes.

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.

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Table of contents


1. Registration;
2. Deregistration;
3. Group Registration and Divisional Registration;
4. Transfer of a Going Concern;
5. Separation of Business Activities;
6. Cash Accounting Scheme;
7. Annual Accounting Scheme;
8. Flat Rate Scheme;
9. Capital Goods Scheme;
10. Retail Schemes and Second-hand Margin Schemes;
11. Imports (and Acquisitions);
12. Exports (and Dispatches);
13. International Services: Place of Supply;
14. International Services – Other Issues;
15. Overseas Traders and UK VAT (plus Overseas Refunds for a
UK Business);
16. Dealing with Errors and Interest Charged on Errors;
17. Penalties;
18. Relationships with HMRC;
19. Knowing your Suppliers and Customers;
20. Best Judgement and Unjust Enrichment;
21. Exempt Outputs;
22. Zero-rated and Reduced-rated Outputs;
23. Mixed Supplies at Different Rates of VAT;
24. Partial Exemption – Introduction;
25. Partial Exemption – Special Methods;
26. Construction Services;
27. Property Transactions – Introduction;
28. Property Transactions – Option to Tax;
29. DIY Refund Scheme;
30. VAT Planning Tips to Improve Cash Flow;
31. Supply of Goods and Services;
32. Input Tax – Non-deductible Items and Pension Funds;
33. Motor, Travel and Subsistence Expenses;
34. Supplies Involving Agents;
35. Charities;
36. Bad Debt Relief;
37. Tour Operators’ Margin Scheme (TOMS);
38. Recent VAT Cases;
Table of Cases;
Table of Statutes;