This accessible guide to VAT provides clear and simple coverage, enabling both professionals and non-professionals confidently to grasp current VAT law. With a wealth of practical examples and written in non-technical English, this book is an ideal guide for tax advisers dealing with VAT, and small business proprietors. Value Added Tax 2012/13 concentrates on the rules and regulations you need to know, and highlights numerous planning points and common pitfalls. With relevant key tribunal and court decisions included, it will help to steer the reader through the latest VAT law. Value Added Tax is split into three sections to help you: What you must know: Including an outline of the system, VAT groups and returns, registration, charge and supply issues, what is reduced and zero rated, exceptions, credit notes and record keeping. What you might need to know: Covers exports, imports, removals and acquisition of goods, partial exemption, Intrastat returns, partial exemption and the recovery of foreign VAT. Special situations: Includes information on joint ventures, second-hand goods and retail schemes, annual accounting, cash accounting, flat rates, assessment and VAT penalties.
By:
Andrew Needham Imprint: Bloomsbury Professional Country of Publication: United Kingdom Dimensions:
Height: 234mm,
Width: 153mm,
Weight: 1.304kg ISBN:9781847669605 ISBN 10: 1847669603 Series:Core Tax Annuals Pages: 872 Publication Date:01 November 2012 Audience:
Professional and scholarly
,
Undergraduate
Format:Paperback Publisher's Status: Active