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Summary

CHAPTER 1: How VAT works-an Outline of thenSystem @ Page 1 - 8 CHAPTER 2: Where to Find the Law @ Page 9 - 15 CHAPTER 3: When Register and Deregister for VAT @ Page 16 - 40 CHAPTER 4: VAT Groups @ Page 41 - 48 CHAPTER 5: The VAT Return @ Page 50 - 73 CHAPTER 6: So What must VAT be Charged on? @ Page 74 - 93 CHAPTER 7: Time Supply-when VAT must be Paid @ Page 94 - 105 CHAPTER 8: The Value of Supply Rules @ Page 106 - 131 CHAPTER 9: So What is Reduced-rated? @ Page 132 - 139 CHAPTER 10: So What is Zero-rated? @ Page 140 -170 CHAPTER 11: So What is Exempt? @ Page 172 - 251 CHAPTER 12: Is there one Supply or Two? @ Page 254 - 274 CHAPTER 13: What can a Busness Recover Input Tax on? @ Page 276 - 340 CHAPTER 14: What is a Valid Tax Invoice? @ Page 341 - 351 CHAPTER 15: Credit Notes @ Page 352 - 353 CHAPTER 16: Bad Debt Relief @ Page 354 - 359 CHAPTER 17: What Records are Required? @ Page 360 - 373 CHAPTER 18: VAT Housekeeping for Finance Directors @ Page 378 - 394 CHAPTER 19: How Does a Business keep up to date on Changes @ Page 395 - 403 CHAPTER 20: Export and Removals of Goods @ Page 404 - 424 CHAPTER 21: Imports and Acquisitions of Goods @ Page 426 - 436 CHAPTER 22: EC Sales Lists and Intrastat Return @ Page 439 - 450 CHAPTER 23: Exports and Imports of Services @ Page 451 - 477 CHAPTER 24: Partial Exemption @ Page 479 - 532 CHAPTER 25: The Caputal Goods Scheme @ Page 534 - 538 CHAPTER 26: Property @ Page 539 - 616 CHAPTER 27: Recovery of Foreign VAT: the 8th and 13th Directives @ Page 620 - 624 CHAPTER 28: What is Business? @ Page 624 - 639 CHAPTER 29: Agency is Special @ Page 640 - 648 CHAPTER 30: Joint Ventures @ Page 653 - 654 CHAPTER 31: The Second-hand Goods Scheme @ Page 656 - 669 CHAPTER 32: The Retail Schemes @ Page 671 - 676 CHAPTER 33: Annual Accounting Scheme @ Page 677 CHAPTER 34: Cash Accounting Scheme @ Page 679 - 684 CHAPTER 35: The Flat Rate Scheme for Small Businesses @ Page 685 - 708 CHAPTER 36: The Flat Rate Farmers' Scheme @ Page 709 - 713 CHAPTER 37: The Tour Operators' Margin Scheme @ Page 714 - 721 CHAPTER 38: Buying or Selling a Business @ Page 723 - 736 CHAPTER 39: Assessment and VAT Penalties @ Page 737 - 763 CHAPTER 40: Taking an Appeal to the Tribunal @ Page 765 - 777