Value Added Tax

Find the Value Added Tax answers you need in the UK’s definitive source of practical tax guidance

The Tolley®Guidance Value Added Tax Module - expert practical VAT guidance, examples and template documents that demonstrate how to apply legislation in real-world situations.

The Tolley®Guidance Value Added Tax module provides tax professionals and accountants with accessible and practical guidance on a wide range of VAT issues. It caters to practitioners who advise multiple businesses as well as those who work in-house on the tax affairs of a single business.

Value Added Tax
The module comprises guidance and analysis of the VAT issues relevant in a wide range of scenarios, with practical points and tips. It also guides users through compliance and reporting requirements associated with VAT.
Value Added Tax
Content is organised logically, with sections that reflect real-world workflows, starting with simple transactions and moving on to consider some of the special VAT schemes and how businesses can recover VAT, as well as covering more specialised areas of VAT such as land and property and international transactions.
Value Added Tax
This Value Added Tax module will help you determine the correct VAT treatment in the most complex situations and saves time on routine tasks like completing VAT returns and declarations.

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Popular Articles

Calculating QIPs

This note provides details on how to calculate quarterly instalment payments (QIPs) for large and very large companies.The instalment amounts are based on the estimated corporation tax liability of the company’s current accounting period. Therefore, this means that large and very large companies

14 Jul 2020 15:39 | Produced by Tolley Read more Read more

Controlled foreign companies (CFCs)

IntroductionThe CFC rules as outlined in this note apply to accounting periods beginning on or after 1 January 2013, the date upon which significant changes made by Finance Act 2012 became effective.From this date, the CFC rules also apply to foreign branches in respect of which an exemption

14 Jul 2020 11:19 | Produced by Tolley Read more Read more

Married couple’s allowance

The married couple’s allowance (MCA) is only available if one of the two spouses or civil partners was born before 6 April 1935. This means that one member of the couple must be at least 87 years old on 5 April 2022 to qualify for an allowance in the 2021/22 tax year.There is a distinction in the

14 Jul 2020 12:13 | Produced by Tolley Read more Read more