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VAT Registration: Unravelling the Complexities 2nd ed

VAT Registration: Unravelling the Complexities 2nd ed

  • 作者:
  • 出版商: Claritax Books
  • ISBN: 9781912386000
  • Previous Edition ISBN: 9781908545473
  • 出版时间 February 2018
  • 规格: Paperback
  • 适应领域: U.K. ? 免责申明:
    Countri(es) stated herein are used as reference only
HKD 798.00
发货时间:大约 4-5 weeks
Extra 2-10 working days if shipping address outside Hong Kong
Free delivery Hong Kong?
Hong Kong: free delivery (order over HKD 1000)
  • 描述 
  • 大纲 
  • 详细

    The topic of VAT registration may seem very straightforward, but in reality it can be contentious and difficult, and HMRC’s internal guidance on the subject runs to many hundreds of pages. This book explains when VAT registration is a requirement, when it might be desirable, and when it might require more than one entity to be recognised and registered as such. It also deals with the possibilities of grouping more than one company together, with de-registration, and with many other practical aspects.

    In addressing these issues, the book deals with such practical issues as what constitutes consideration, what constitutes a business, whether the activity is as agent or principal, and whether two ostensibly separate businesses are in reality one.

    In this practical volume, Graham Elliott leads readers through the complex maze of issues arising, sharing his wealth of practical experience to highlight the pitfalls and planning opportunities in relation to this topic.

  • 1. Pros and cons of registration
    2. Compulsory registration criteria
    3. Defining “supplies”
    4. Cases where supplies can appear to be hidden
    5. Whether a business
    6. Agent or principal?
    7. Profit or consideration?
    8. Business fragmentation
    9. Voluntary registration
    10. “Waiver” of registration
    11. Groups of companies
    12. Divisional registration
    13. De-registering from VAT
    14. Penalties
    15. Completing the forms
    16. The flat rate scheme
    17. Policy issues relating to registration
    Appendix – Historic VAT registration thresholds
    Table of primary legislation
    Table of secondary legislation
    Index of cases
    General index

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