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Value Added Tax 2022/23

Value Added Tax 2022/23

作者： Andrew Needham
出版商： Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781526523655
出版时间 August 2022
规格： Paperback
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥1,329.90

￥1,290.00 Save ￥39.90 (3%)

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描述

详细
This annual guide to VAT provides clear and simple coverage enabling the reader to grasp current VAT law confidently. With a wealth of practical examples, this book is an ideal guide for tax advisers dealing with VAT, and small business proprietors.

Value Added Tax 2021/22 has been updated to include the following:
- Temporary reduced rates
- Early termination and compensation payments
- Extension of the Covid-19 reduced rates in hospitality etc
- Brexit changes re imports and exports of goods and services
- Clarification of the postponed accounting regulations
- Introduction of the construction industry reverse charge
This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues, as well as numerous worked examples demonstrating how to apply the main principles in practice.

Andrew Needham is a Chartered Tax Adviser and heads VAT Specialists Ltd. Andrew has a degree in Law from UCNW Bangor and is a specialist in indirect taxes, international tax and land and property issues. He is also a lecturer on VAT issues. Andrew has over 30 years' experience in VAT having spent seven years in HM Customs & Excise, first as a VAT inspector, then as a departmental trainer, and finally in a headquarters policy unit dealing with the introduction of the EU single market.

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