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Touche Ross: Vat - a Business by Business Guide: 1996-97

Andrew Ball, Lakshmi Narain

ISBN13: 9780406051905

ISBN: 0406051909

Published: June 1996

Publisher: LexisNexis Butterworths

Format: Paperback

Price: Out of print

This edition provides an occupation-based approach, reflecting the way in which advice is given, and following the Customs and Excise practice of issuing information on a business by business basis. Part one covers the general principles relating to VAT, and Part two provides an examination of the VAT problems of a cross-section of businesses in a practical way.

Contents:: Part 1 Introduction: community law; taxable persons and registration; taxable transactions; place of supply; time of supply; valuation of supply; rates of tax; credit for input tax; partial exemption; administration; international services; the single market, acquisitions, imports and exports; special schemes.; Part 2 Advertising: architects and surveyors; auctioneers; authors; barristers; bloodstock; builders and contractors; catering; charities and the voluntary sector; clubs, associations and societies; education; entertainers and sportsmen; estate agents; farmers; financial services; government - central and local; health and welfare; hotels and holiday accommodation; insurance; motor industry; pension funds; professional bodies and trade unions; property developers and investors; public houses; retailers and retail schemes; solicitors; tour operators; appendices.