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A comprehensive guide to VAT for advisers to and finance directors of small businesses, covering the following topics:

Business: Definition, No Supplies Made, Contribution to Costs, Business-Like Manner, Profit Motive, Consideration, Problem Areas

VAT Registration: Registration, Voluntary Registration, Exemption or exception from Registration, Disaggregation and Artificially Split Businesses, VAT Groups, Registration Administration, Deregistration

Rates of VAT: Standard-rate, Reduced-rate, Zero-rate, Exempt, Outside the scope of VAT, Mixed and Composite Supply

Input Tax: Non-Business Supplies, The Lennartz Principle, Business Entertainment, Business Gifts, Director’s Accommodation, Domestic Accommodation, Hotel Accommodation, Employee Expenses, Motoring Expenses, Subsistence, Other Costs

VAT Accounting: Record Keeping, Bad Debt Relief, Invoices

Special Schemes: Cash Accounting, Annual Accounting, Flat Rate Scheme, Retail Schemes, Second-Hand Goods

Administration: Correction of Errors, Penalties, VAT Avoidance, Rulings and Decisions, HMRC Visits, Assessments and Appeals, Help Services, Complaints.

Complex Areas: Partial Exemption, Capital Goods Scheme, Land and Property, Imports, Exports and Trading with other EU Member States,

Transfers of a Business as a Going Concern, Tour Operators Margin Scheme.

This is a companion volume to Taxation of Small Businesses. Buy both and save 10%

Author

John Davison is a GST partner at Grant Thornton in Sydney, Australia. He is a member of the Australian Institute of Taxation, the Institute of Indirect Tax, the Association of Chartered Certified Accountants and a Fellow of the Chartered Institute of Taxation. He is a frequent writer in tax journals including CCH’s VAT and Property Digest, many of Tottel’s VAT Digests (in particular Tottel’s Residential Property Digest) and is an assistant editor of De Voil’s Indirect Tax Intelligence. John has also contributed to ATP’s Australian GST Handbook, Tolley’s ‘Dealing with Customs’ and Tolley’s VAT Deductions. John was also an examiner for many years for several tax and accounting bodies. Prior to moving to Australia, in 2005, John an indirect tax partner in a leading mid-tier firm in the UK. He has spent over 25 years in VAT and GST, in the profession, commerce and HM Revenue & Customs.

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