Tolley's VAT Planning 2016-17

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