Examines the VAT system of the EU.
Fabiola Annacondia, IBFD
IBFD
eBook
A chapter setting out the essential principles of VAT, as set out in the Value Added Tax Act 1994 and subsequent Finance Acts.
Alan Melville
Taxation - The Finance Act 2017
Pearson
eBook chapter
This second chapter on VAT explains how the tax is administered by HMRC, as well as a number of schemes which simplify the VAT system.
Alan Melville
Taxation - The Finance Act 2017
Pearson
eBook chapter
Scope and rates of value added tax
Short summary of what is chargeable for VAT in the UK, who constitutes a taxable person and how much tax is paid at different rates of VAT.
Malcolm James
UK Tax System - An Introduction
Spiramus
eBook chapter
VAT administration, appeals and interest
A high level overview of the framework of VAT administration covering appeals and the interest charged on VAT recovered through the raising of an assessment.
Malcolm James
UK Tax System - An Introduction
Spiramus
eBook chapter
Section covering the penalties for late VAT registration, unauthorised issue of tax invoices, and late, fraudulent or erroneous tax returns.
Malcolm James
UK Tax System - An Introduction
Spiramus
eBook chapter
Registration and de-registration
Briefly explains who has an obligation to register for VAT with a worked example for a small business. It also notes the pros and cons of voluntary VAT registration.
Malcolm James
UK Tax System - An Introduction
Spiramus
eBook chapter
Recovery of VAT cross-border
This chapter explains the schemes for businesses recovering VAT incurred within the EU.
Andrew Rimmer
Trading Places - VAT and Customs
Spiramus
eBook chapter
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