内容

目次

Introduction and use of this book; Registration issues; 1. Registration; 2. Deregistration; 3. Group registration and divisional registration; 4. Transfer of a going concern; 5. Artificial separation of business activities; Schemes; 6. Cash accounting scheme; 7. Annual accounting scheme; 8. Flat rate scheme; 9. Capital goods scheme; 10. Other special schemes; International issues; 11. Imports of goods; 12. Exports of goods; 13. International services ・place of supply; 14. International services ・other issues; 15. Overseas traders and UK VAT; Compliance; 16. Dealing with errors; 17. Interest and penalties; 18. VAT inspections and appeal procedures; 19. Impact of other taxes; 20. Best judgement and unjust enrichment; Zero rated and exempt supplies; 21. Exempt outputs; 22. Zero-rated outputs; 23. Mixed supplies at different rates of VAT; 24. Partial exemption ・introduction; 25. Partial exemption ・special methods; Land and property; 26. Construction services; 27. Property transactions ・introduction; 28. Property transactions ・option to tax; 29. DIY scheme; 30. Pension funds; Other matters; 31. Supply of goods ・discounts, credit notes, samples, bad debts etc; 32. Input tax issues ・non-deductible items etc; 33. Motor and travel expenses; 34. Supplies involving agents; 35. Charities; 36. Bad Debt Relief; 37. Tour Operators? Margin Scheme (TOMS); 38. Recent VAT Cases; Table of Cases; Table of Statutes; Index; Contents