Tolleys Value Added Tax 2010 Second edition eBook

Newly released as an eBook, this is the most authoritative reference source available on VAT, with in-depth coverage of UK and EC legislation, HMRC material, relevant case law and tribunals decisions. It includes comprehensive sections on how to calculate VAT, how to claim it back, what goods and services are exempt or zero-rated and VAT registration of businesses.

New to this edition of Tolley's Value Added Tax:

• First two Finance Acts of 2010 covering: the extension of the reverse charge procedure for goods used for MTIC fraud to services; and the increase of the standard VAT rate to 20% from 4 January 2011, with related anti-forestalling legislation
• Revised notices, including Notice 700/1 Should I be registered for VAT, Notice 700/11 Cancelling your registration and Notice 742A Opting to tax land and buildings
• Change to HMRC treatment of holiday homes under the DIY housebuilders refund scheme
• HMRC policy with regard to pay-per-click charity advertising
• New advisory fuel rates from 1 June 2010; and scale charges for fuel for private use from 1 May 2010
• Treatment of hotel billback transactions under TOMS
• VAT liability of non-compliance carbon credits and carbon offsetting services

Why Tolley's Value Added Tax 2010-11 eBook is essential:

• Accurate - written by the highly qualified Tolley’s tax team, Tolley’s Tax Annuals have been relied upon by practitioners since 1916 and are endorsed by the ATT
• Comprehensive but concise - the most comprehensive tax handbooks on the market, they cover everything you need to know. They include the impact of tax cases, changes in HMRC guidance, relevant statutory instruments, and all Finance Act changes
• Easy to use - their A-Z format makes research quick and easy. They also contain tables of cases, statutes and statutory instruments
• Clear and precise - Tolley’s Value Added Tax translate complex provisions into plain English, including detailed comparisons of UK and European VAT
• Practical - worked examples and case studies clarify difficult issues and demonstrate how to interpret and apply the tax legislation in particular situations
• Added value - by interpreting tax legislation in the right way, you can help your clients to manage their tax exposure and tax planning properly, saving them money and building your professional reputation and client relationships

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10. Value for money - By choosing an eBook you can enjoy all these added benefits at no extra cost to the standard print publication

Also available as a print plus eBook set

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