TolleyLibrary Light Tolley's Value Added Tax

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