Tolley's VAT Planning

Part 1: Registration issues; Registration; Deregistration; Group registration and divisional registration; Transfer of a going concern; Artificial separation of business activities; Part 2: Schemes; Cash accounting scheme; Annual accounting scheme; Flat rate scheme; Capital goods scheme; Other special schemes; Part 3: International issues; Imports of goods; Exports of goods; International services - place of supply; International services - other issues; Overseas traders and UK VAT; Part 4: Compliance; Dealing with errors; interest and penalties; VAT inspections and appeal procedures; Impact of other taxes; Best judgement and unjust enrichment; Part 5: Zero rated and exempt supplies; Exempt outputs; Zero-rated outputs; Mixed supplies at different rates of VAT; Partial exemption - introduction; Partial exemption - special methods; Part 6: Land and property; Construction services; Property transactions - introduction; Property transactions - option to tax; DIY scheme; Pension funds; Part 7: Other matters; Supply of goods - discounts, credit notes, samples, bad debts etc; Input tax issues - non-deductible items etc; Motor and travel expenses; Supplies involving agents; Charities.