TolleyGuidance VAT module enables you to access the most practical and relevant tax information around the clock. It provides detailed information about types of supply, registration and de-registration, VAT accounting schemes, VAT returns and accounting compliance, penalties, input tax, land and property and international transactions.
With Rebecca Benneyworth, Paddy Behan and Robert Killington as consultant editors supported by a team of expert writers, the content is up-to-date and reliable.
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The module has been divided into the following areas:
| Types of supply | Registration and de-registration |
|---|---|
| Principles of VAT | Registration |
| Zero-rated sales | Deregistration |
| Reduced rated sales | Group registration |
| Exempt sales | Divisional registration |
| Single or multiple supplies | Separating business activities |
| VAT accounting schemes | VAT returns and accounting compliance |
|---|---|
| Cash accounting scheme | VAT returns |
| Annual accounting scheme | Best judgment |
| Flat rate schemes | Unjust enrichment |
| Retail schemes | Errors and interest charges |
| VAT compliance | |
| Supply of goods and services | |
| Change in VAT rate | |
| Supplies involving agents | |
| VAT reviews |
| Penalties | Input tax |
|---|---|
| Overview of penalty regime | Claiming input tax |
| Mistakes | Partial exemption |
| Failure to... | Capital goods scheme |
| Evasion | |
| Culpable penalties |
| Land and property | International transactions |
|---|---|
| Supplies of land and property | Buying goods from overseas |
| Option to tax | |
| Construction/building services | |
| Evasion | |
| Culpable penalties |
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