Description
Introduction and overview of key developments in the last few years.
VAT – how does it affect the retailer? The basics, turnover calculation, compliance obligations, suppliers, customers, bad debts.
Particular aspects including:
- Retail schemes/special schemes
- Vouchers, loyalty schemes etc
- Second-hand goods
- Sales outside the UK, EU and non-EU
- Mail order
- Electronic sales
Planning/pitfalls, including communication of VAT strategy to key departments (e.g. marketing).
Summary of recent court decisions/changes in law and their impact on VAT planning for retail.
Jim Wilkinson
Director - VAT, PwC
Spiramus Press
We are a UK-based publisher, with an emphasis on tax titles for lawyers, accountants and tax managers. Our books cover both UK and international tax.
