Tolley's Value Added Tax 2011 (Second edition only)

Tolley's Value Added Tax 2011 (Second edition only)
Availability:
Available
Product Id:
ukprod9780754540663VAT206
Product Code:
VAT206
ISBN/ISSN:
9780754540663
Publication Date:
30/09/2011
Format:
Print
Price:
£111.95
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  • Description
  • Content
  • Reviews
  • Author

Newly released as an eBook, Tolley's Value Added Tax 2011 is the most authoritative reference source available on VAT law. The second edition for the year brings together all the latest information relevant to VAT up to 1 July 2011, including the provisions of the Finance Act 2011.

Tolley's Value Added Tax annual covers UK and European legislation in great detail and also includes HMRC material, relevant case law and tribunals decisions.

Written by the highly qualified Tolley’s tax team, this book has been relied upon by practitioners since 1916 and is endorsed by the Association of Taxation Technicians (ATT).

There are very practical sections on how to calculate VAT, how to claim it back, relevant statutory instruments and tables of cases. This resource makes it very easy to know what goods and services are exempt or zero-rated and VAT registration of businesses and covers all Finance Act changes.

New to this edition of Tolley's Value Added Tax:

  • Finance Act 2011 covering: business samples, zero-rating and splitting of supplies; academies; imported goods of low value; HMRC data-gathering powers; and mutual assistance
  • Advisory fuel rates from 1 June 2011
  • Treatment of acquisition VAT on intra-EU supplies under fallback provision.

There are also revised notices on:

  •  protective equipment
  • youth clubs
  • partial exemptions
  • zero-rating young children’s clothing and footwear
  • bespoke retail schemes.

Tolley’s Value Added Tax translates complex provisions into plain English, including detailed comparisons of UK and European VAT.

With worked examples and case studies, this book enables you to help your clients to manage their tax exposure and tax planning properly.

Tolley’s Value Added Tax helps you build your professional reputation and client relationships by saving them money.

1. Introduction and general Principles; 2. Accounting Periods and Returns; 3. Administration; 4. Agents; 5. Appeals; 6. Assesments; 7. Bad Debt Relief; 8. Business; 9. Business Entertainment; 10. Capital Goods Scheme; 11. Catering; 12. Charities; 13. Clothing and Footwear; 14. Clubs and Associations; 15. Confidentiality of Information; 16. Customs and Excise: Notices Etc. 17. Customs and Excise: Powers; 18. Customs and Excise: Standard Forms; 19. Death and Incapacity; 20. Education; 21. European Community: General; 22. European Community: Legislation; 23. European Community: Single Market; 24. Exempt Supplies; 25. Exports; 26. Extra-Statutory Concessions; 27. Financial Services; 28. Food; 29. Fuel and Power; 30. Gold and Precious Metals; 31. Groups of Companies; 32. Health and Water Utilities; 33. Hotels and Holiday Accomodation; 34. Imports; 35. Input Tax; 36. Insolvency; 37. Insurance; 38. Interaction with Other Taxes; 39. International Services; 40. Invoices; 41. Isle of Man; 42. Land and Buildings; 43. Local Authorities and Statutory Bodies; 44. Management Services and Supplies of Staff; 45. Motor Cars; 46. Northern Ireland; 47. Output Tax; 48. Overseas Traders; 49. Partial Exemption; 50. Partnerships and Joint Ventures; 51. Payment of VAT; 52. Penalties; 53. Pension Schemes; 54. Printed Matter, Etc. 55. Rates of VAT; 56. Records; 57. Recreation and Sport; 58. Reduced Rate Supplies; 59. Registration; 60. Retail Schemes; 61. Second-Hand Goods; 62. Self-Supply; 63. Special Schemes; 64. Supply; 65. Terminal Markets; 66. Tour Operators? Margin Scheme; 67. Trading Stamp and Promotion Schemes; 68. Transport and Freight; 69. Valuation; 70. Warehoused Goods and Free Zones; 71. Works of Art Etc. 72. Zero-rated Supplies; 73. Tables of Cases; 74. Tables of Statutes; 75. Table of Statutory Instruments; 76. Table of European Community Legislation; 77. Index

 


By Rhianon Davies BSc (Maths), CTA; and David Rudling CTA, AIIT. Consultant Editor: Neil Warren

"They are an essential guide to any tax practitioner and I would not be without them. I tried another provider alongside Tolley's for one year but it was considerably inferior for what we needed as a practice."
Joy Granat, Holden Granat LLP

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Anton Lane, Specialist Tax Solutions Limited

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