Overview

This is a comprehensive guide for owners of small businesses and directors of small companies in the UK, along with their tax advisers. The book deals with the general principles of value added tax (VAT), UK compliance issues (registration and deregistration, taxable supplies, time of supply, record-keeping, and the VAT return), and Her Majesty's Revenue and Customs' powers to enforce VAT compliance. It also explains the nature of input and output tax, the conditions for TOGC (taxable as a going concern) treatment and the VAT rules on international trade: B2B, B2C, and the reverse charge. There are a number of special VAT treatments which a small business needs to consider--such as the simplified accounting schemes and trade-specific rules - which are all covered in the book.

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9781907444487

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Juan Carlos Venegas is a director of Fiscal Accounts, and provides accountancy and taxation services to businesses and companies in the UK and abroad. These include management accounts, financial planning and forecasting, corporation tax, personal income tax and VAT, tax compliance and tax planning.

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