Tolley's VAT Planning 2015-16

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