Description
With VAT Memo, you will be sure to keep on top of all the changes in legislation, case law, Revenue and Customs Briefs and other official documents.
Reliably written by our experienced in-house professionals, it leads you straight to the answer by using easy navigation and jargon-free language.
VAT Memo 2010-2011 has been fully revised and updated for the 2010 Budget announcements, and includes commentary on the following:
• restitution of the VAT rate to 17.5% (effective January 2010)
• new place of supply rules for cross-border services (effective January 2010)
• TOMS changes (effective January 2010)
• new tribunal and appeals system (effective April 2009).
ORDER NOW AT £104 AND SAVE 15% (usual price £122, prices exclude 1.457% VAT).
"VAT Memo is a clear and well laid out guide to this complex tax which will serve as an excellent guide for businesses and advisers alike. I would recommend it for the library for any general practitioner."
Rebecca Benneyworth - BSC, FCA;
Independent tax consultant
“VAT Memo makes light work of this multi-layered subject. Information can be sourced swiftly and easily cross-referenced. Sets the bar higher than other publications – technical topics with a readable touch.”
Judi Paine - Senior Partner,
SP Consultancy LLP
Key benefits:
• Up to date - revised fortnightly throughout the year
• Comprehensive - full coverage of VAT law
• Professional, reliable and solution-oriented - written by
in-house professionals
• Time-saving - accessible and easy to navigate
• Affordable
TABLE OF CONTENTS
Part 1 – Scope of VAT
Basic principles
What is a supply?
Business activity
Exempt supplies
Part 2 – Output tax
Time of supply
Consideration
Rate of VAT
Deemed supplies
Part 3 – Input tax
Deductible input tax
Recoverable input tax
Special situations
Part 4 – Compliance
Registration
Records
Reporting
Payment
Part 5 – Enforcement
Powers
Default interest
Penalties
Reviews and appeals
Part 6 – Simplified accounting schemes
Overview
Flat rate and annual accounting schemes
Cash accounting scheme
Part 7 – Particular activities
Land and property
Farming
Bloodstock
Retailers
Second-hand goods and collectibles
Gold transactions
E-business
Agencies
The travel industry
Barristers
Public bodies
Charities
Clubs and associations
Pension funds
Part 8 – Business situations
Commencing and ceasing a business
VAT groups
Part 9 – Cross border issues
Goods within the EU
Goods outside the EU
Supply of services
Incurring cross border VAT
Part 10 – General information
Appendix
EU Directive
Table of cases
The full service comprises:
MEMO BOOK
An easy-to-use single volume, fully updated and revised, and based on the latest legislation and case law up to Budget 2010.
MEMO ONLINE
A regularly updated service that features the entire contents of the book; also available in multi-user version, allowing users to share information, searches and notes.
EMAIL UPDATES
Fortnightly emails alert subscribers to the latest news and update the online service.
NEWSLETTERS
Within 24 hours of the Budget and the Pre-Budget report, a newsletter will be emailed to subscribers, detailing the proposed amendments to the law, with commentary on the impact of the changes.
FL Memo
FL Memo Ltd is a part of a European group of publishing companies headed by Editions Francis Lefebvre (EFL), the leading professional publishing house and a longstanding provider of information solutions in France. FL Memo Ltd is based in London and specialises in professional titles on Tax, VAT, Employment Law, Company Law and Accountancy and Financial Reporting.
