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TolleyLibrary Light Tolley's Value Added Tax

TolleyLibrary Light Tolley's Value Added Tax offers a complete picture of VAT.
Publisher: LNUK
In Stock
ISBN/ISSN: Z000050638163
Publisher: LNUK

Product description

Tolley®Library Light is a new service, offering the content you need in a quick and simple online platform for the same price as the print.

By subscribing to Tolley®Library Light you will get a wide range of benefits, including:
• The reassurance that the content is always completely up-to-date
• The ability to only subscribe to the titles that you need online
• Access to the HMRC manuals within our simple to use online library, which are updated daily so they always reflect any changes HMRC make
• A daily newsfeed that provides short news summaries to ensure that you don’t miss anything

Due to the ever-changing nature of VAT and your need to have access to the most up-to-date information, this vital VAT guide covers all recent changes. It offers a complete picture of VAT. Updates include in-depth coverage of the UK and EU legislation, HMRC material, case law, tribunal decisions and the provisions of the Finance Act 2014.

Table of contents


1 Introduction and General Principles
2 Accounting Periods and Returns
3 Agents
4 Anti-Avoidance
5 Appeals
6 Assessments
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 Death and Incapacity
16 Education
17 European Union: General
18 European Union Legislation
19 European Union: Single Market
20 Exempt Supplies
21 Exports
22 Extra-Statutory Concessions
23 Financial Services
24 Food
25 Fuel and Power
26 Gold and Precious Metals
27 Groups of Companies
28 Health and Welfare
29 HMRC: Administration
30 HMRC Notices, Information Sheets and Forms
31 HMRC: Powers
32 Hotels and Holiday Accommodation
33 Imports
34 Input Tax
35 Insolvency
36 Insurance
37 Interaction with Other Taxes
38 International Services
39 Invoices
40 Isle of Man
41 Land and Buildings: Exempt Supplies and Option to Tax
42 Land and Buildings: Zero and Reduced Rate Supplies and DIY Housebuilders
43 Local Authorities and Public 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
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: General
65 Supply: Place of Supply
66 Supply: Time of Supply
67 Terminal Markets
68 Tour Operators’ Margin Scheme
69 Trade Promotion Schemes
70 Transport and Freight
71 Valuation
72 Warehoused Goods and Free Zones
73 Works of Art, etc.
74 Zero-Rated Supplies
75 Table of Cases
76 Table of Statutes
77 Table of Statutory Instruments
78 Table of European Union Legislation
79 Index