This practical text is suitable for beginners with no prior knowledge of VAT, but it should also provide more experienced practitioners with an authoritative and up-to-date quick-reference guide. Readers should benefit from the author's day-to-day experience of advising on VAT, reflected in the uncomplicated style and layout of the book. Features of the book include: examples of how VAT applies in practice to specific property transactions; advice on how practitioners can avoid common pitfalls and potential negligence claims; coverage of commercial and domestic property, as well as related construction services; clearly set out planning opportunities; precedents; guidance from customs; and relevant statutory extracts and useful forms.
Sprache
Verlagsort
Zielgruppe
Illustrationen
Maße
Höhe: 234 mm
Breite: 156 mm
Gewicht
ISBN-13
978-1-85328-860-9 (9781853288609)
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Schweitzer Klassifikation
David Jordan is an independent VAT specialist with 27 years' experience, including 14 with Customs & Excise. He presents seminars on VAT for Central Law Training, Law South, Croner and Professional Tax Practice, and has lectured at Bournemouth University on taxation and revenue law. He is a contributor to CCH UK VAT Planning Guide, co-author of Croner's A-Z of VAT and regularly contributes articles to professional journals.
General principles; commercial property; domestic/relevant residential/charitable property; construction services; business sectors. Appendices: changes to VAT law on land and property since 1 April 1989; forms; legislation; draft clause for transfer of a going concern provisions, customs guidance and selected precedents; relevant publications from HM Customs and Excise; useful addresses.
