Tolley's VAT Cases 2016
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Tolley's VAT Cases 2016

Tolley's VAT Cases 2016


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About the Book

Table of Contents:
1 Agents 2 Appeals 3 Assessment 4 Bad debts 5 Books, etc. 6 Buildings and land 7 Business 8 Business entertainment 9 Capital goods scheme 10 Cash accounting scheme 11 Charities 12 Clothing and footwear 13 Clubs, associations and organisations 14 Collection and enforcement 15 Construction of buildings, etc. 16 Cultural Services 17 Default interest 18 Default surcharge 19 Drugs, medicines, aids for the handicapped, etc. 20 EC Directive 2006/112/EC 21 Education 22 European Community law 23 European Union: single market 24 Exemptions: miscellaneous (VATA 1994, Sch 9) 25 Exports Notice No 703 25.1 Retail export schemes (Notice No 704) 25.17 Miscellaneous 25.28 26 Farming Flat-rate scheme for farmers (VATA 1994, s 54) 26.1 Miscellaneous 26.4 27 Finance 28 Flat-rate scheme (VATA 1994, s 26B) 29 Food 30 Fuel and power 31 Gold 32 Groups of companies 33 Health and welfare 34 Human rights 35 Imports 36 Input tax 37 Insolvency 38 Insurance 39 International services 40 Invoices and credit notes 41 Land 42 Local authorities and statutory bodies 43 Management services 44 Motor cars 45 Overseas traders 46 Partial exemption 47 Partnership 48 Payment of tax Payment of VAT and credit for input tax (VATA 1994, s 25) 48.1 Repayment of tax (VATA 1994, s 80) 48.20 Repayment supplement (VATA 1994, s 79) 48.98 Interest payable in cases of official error (VATA 1994, s 78) 48.133 Miscellaneous 48.167 49 Penalties: criminal offences 50 Penalties: evasion of tax 51 Penalties: failure to notify, etc. 52 Penalties: misdeclaration and errors 53 Penalties: sales statements and regulatory provisions 54 Pension funds 55 Protected buildings 56 Reduced-rate supplies: miscellaneous (VATA 1994, Sch 7A) 57 Registration 58 Retailers’ special schemes 59 Returns 60 Second-hand goods 61 Self-supply 62 Supply 63 Tour operators and travel agents 64 Trade unions, professional and public interest bodies 65 Transfers of going concerns 66 Transport 67 Valuation 68 Warehoused goods and free zones 69 Zero-rating: miscellaneous (VATA 1994, Sch 8)


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Product Details
  • ISBN-13: 9780754552840
  • Publisher: Lexisnexis UK
  • Publisher Imprint: Tolley
  • Edition: New edition
  • Language: English
  • Weight: 1640 gr
  • ISBN-10: 0754552845
  • Publisher Date: 17 Feb 2016
  • Binding: Paperback
  • Height: 228 mm
  • No of Pages: 2368
  • Width: 150 mm


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