Brearley, Graham 　著

内容

目次

1. Registration; 2. Deregistration; 3. Group Registration and Divisional Registration; 4. Transfer of a Going Concern; 5. Separation of Business Activities; 6. Cash Accounting Scheme; 7. Annual Accounting Scheme; 8. Flat Rate Scheme; 9. Capital Goods Scheme; 10. Retail Schemes and Second-hand Margin Schemes; 11. Imports (and Acquisitions); 12. Exports (and Dispatches); 13. International Services: Place of Supply; 14. International Services - Other Issues; 15. Overseas Traders and UK VAT (plus Overseas Refunds for a UK Business); 16. Dealing with Errors and Interest Charged on Errors; 17. Penalties; 18. Relationships with HMRC; 19. Knowing your Suppliers and Customers; 20. Best Judgement and Unjust Enrichment; 21. Exempt Outputs; 22. Zero-rated and Reduced-rated Outputs; 23. Mixed Supplies at Different Rates of VAT; 24. Partial Exemption - Introduction; 25. Partial Exemption - Special Methods; 26. Construction Services; 27. Property Transactions - Introduction; 28. Property Transactions - Option to Tax; 29. DIY Refund Scheme; 30. VAT Planning Tips to Improve Cash Flow; 31. Supply of Goods and Services; 32. Input Tax - Non-deductible Items and Pension Funds; 33. Motor, Travel and Subsistence 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