Written by leading VAT expert and lecturer, A St John Price FCA, Tax Essentials: VAT 2004-05 is the clearest and most concise guide available on the subject. Offering a unique guide to VAT and taking you through the subject from start to finish, it starts with the basic rules and goes on to explain numerous sophisticated points. Ideal for non-VAT specialists and corporates Spiral binding allows flat pages and easy reading Written by a leading VAT expert Clarity of presentation and location finding devices direct you straight to the answers you need with maximum efficiency Designed to complement the more detailed and technical VAT Annuals Fully updated to include all relevant material from the Finance Act 2004
Sprache
Verlagsort
Verlagsgruppe
Bloomsbury Publishing PLC
Zielgruppe
Maße
Höhe: 234 mm
Breite: 156 mm
ISBN-13
978-0-7545-2515-8 (9780754525158)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Klassifikation
"How VAT works; Example of a VAT return; Rules of registering for VAT; Grouping companies under a single VAT return; Time of supply - when you must account for VAT; Value of supply - on how much; What must I charge zero VAT on?; What is zero-rated?; What is exempt?; What can I recover input tax on; The rules on tax invoices; Evidence you need; Credit notes; Record keeping; Export of goods; Import of goods; Imports and exports of services; Bad debt relief; Retail schemes; The second-hand scheme; The tour operators scheme; The flat rate farmers scheme; The 8th and 13th Directive recovery systems; Partial Exemption; The Capital Items scheme; Property; Joint ventures; Transactions between associated businesses; Buying a business; Penalties"
