Inhaltsangabe
Arranged in alphabetical subject order, from Accounting Periods to Zero-Rating, "Tolley's Value Added Tax" brings together in-depth coverage of the UK and EC legislation, Customs material and relevant case law and tribunal decisions relevant to each topic, so the complete picture on any particular point can be easily found.The new edition covers: new provisions for calculation of output tax on private/non-business use of goods; changes to invoicing requirements with effect from 1 October 2007; new procedures for enquiries into indirect tax matters; changes to the tax treatment of VAT on home computers made available by employers; updates to betting and gaming and bingo provisions clarification of input tax recovery under the Lennartz mechanism; HMRC policy on civil engineering work on serviced plots extension of investigations under PACE 1984, in England and Wales, to criminal investigations by Revenue and Customs officers; update of contact details in other EC countries accounting for VAT on standard-rated prescription products; and, HMRC policy on all-inclusive leisure facilities schemes changes of liability of certain payments under funeral plans update to annual accounting scheme. Due to the ever-changing nature of VAT and your need to have access to the most up-to-date information, "Tolley's VAT" annual is published in two complete volumes in April (following the Budget) and September (following the Finance Act) for one price (the second edition is also available separately).
Reseña del editor
Arranged in alphabetical subject order, from Accounting Periods to Zero-Rating, "Tolley's Value Added Tax" brings together in-depth coverage of the UK and EC legislation, Customs material and relevant case law and tribunal decisions relevant to each topic, so the complete picture on any particular point can be easily found.The new edition covers: new provisions for calculation of output tax on private/non-business use of goods; changes to invoicing requirements with effect from 1 October 2007; new procedures for enquiries into indirect tax matters; changes to the tax treatment of VAT on home computers made available by employers; updates to betting and gaming and bingo provisions clarification of input tax recovery under the Lennartz mechanism; HMRC policy on civil engineering work on serviced plots extension of investigations under PACE 1984, in England and Wales, to criminal investigations by Revenue and Customs officers; update of contact details in other EC countries accounting for VAT on standard-rated prescription products; and, HMRC policy on all-inclusive leisure facilities schemes changes of liability of certain payments under funeral plans update to annual accounting scheme. Due to the ever-changing nature of VAT and your need to have access to the most up-to-date information, "Tolley's VAT" annual is published in two complete volumes in April (following the Budget) and September (following the Finance Act) for one price (the second edition is also available separately).
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