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Lord Denning: Life, Law and Legacy



  


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VAT and the NHS: A Comprehensive Guide 2nd ed


ISBN13: 9781907444715
Previous Edition ISBN: 9781907444166
Published: September 2016
Publisher: Spiramus Press Ltd
Country of Publication: UK
Format: Paperback
Price: £69.95



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VAT and the NHS is both a reference manual and a practical guide to managing VAT in the NHS. The book provides a comprehensive overview of VAT in the context of the NHS. It does not assume that readers are specialists in either subject, which means it should have a wide appeal among finance staff within the NHS as well as general practitioner accountants and VAT consultants.

The second edition of VAT & the NHS is based on published HMRC and HM Treasury guidance and policy and on current case law and legislation in force as at 30 June 2016 and is revised to include the recent structural changes in the NHS and developments arising from the Budget 2015 and 2016 (as well as the potential implications of Brexit).

The book helps to identify all of the issues in the tax relevant to the NHS and in a logical analysis explain these from an NHS compliance perspective and in relation to the organisational activities of the NHS (providing further references where appropriate if more detailed information is required).

For reference there is a Glossary of Terms, a list of Definitions and a list of References.

Subjects:
Taxation
Contents:
1. VALUE ADDED TAX
2. ADMINISTRATION
3. ACCOUNTING FOR VAT
4. NON-BUSINESS ACTIVITIES
5. CONTRACTED-OUT SERVICES
6. BUSINESS ACTIVITIES
7. PARTIAL EXEMPTIONl
8. NHS FRAMEWORK
9. CAPITAL EXPENDITURE
10. LAND AND PROPERTY
11. INTERNATIONAL VAT
12. MISCELLANEOUS

APPENDIX 1: VAT ACT 1994, SECTION 41
APPENDIX 2: TREASURY (CONTRACTING-OUT) DIRECTIONS
APPENDIX 3: TREASURY (TAXING) DIRECTIONS UNDER SECTION 41(2),(5) AND (6) OF THE VALUE ADDED TAX ACT 1994
APPENDIX 4: TREASURY (CONTRACTING-OUT) DIRECTIONS - LIST OF ELIGIBLE SERVICES (DECEMBER 2002)
APPENDIX 5: TREASURY (TAXING) DIRECTIONS - LIST OF BUSINESS ACTIVITIES (OCTOBER 2008)
APPENDIX 6: TREASURY (TAXING) DIRECTIONS - LIST OF ELIGIBLE DEPARTMENTS (OCTOBER 2008)
APPENDIX 7: REDUCED-RATE SUPPLIES
APPENDIX 8: ZERO-RATED SUPPLIES
APPENDIX 9: EXEMPT SUPPLIES
APPENDIX 10: GLOSSARY OF TERMS
APPENDIX 11: DEFINITIONS
Business
Supply
Consideration
VAT Fraction
APPENDIX 12: REFERENCES
Statutes
Publications
VAT Manuals
VAT Notices
VAT Guidance
Websites
Public Bodies Group
INDEX