{"title":"Vat Guides","description":null,"products":[{"product_id":"vat-and-government-departments-book-martin-kaney-9781907444098","title":"VAT and Government Departments","description":"VAT and Government Departments is a reference manual and a practical guide for those managing VAT in Government Departments, their advisers and key suppliers. Government Department VAT has recently been the subject of an HMRC consultation and review with new guidance published in 2015 (consolidated with revised NHS guidance).  Public sector organisations must be registered for VAT where they engage in \"\"economic activities\"\", especially where there is any competition with the private sector.  There are special rules for Government Departments (and the NHS) under section 41 VAT Act 1994 known as the contracted-out services or COS rules (in relation to non-business activities) and Value Added Tax itself, governed by the VAT legislation (in relation to business activities). To understand VAT in a Government Department context it is essential to understand the fundamental duality in the tax in relation to the public sector. This is often overlooked and because in certain situations VAT can apparently be recovered in both contexts COS eligibility to recover and input tax entitlement on VAT incurred can be confused.  Many of the areas covered in the text are complex in themselves and VAT and Government Departments does not attempt to examine all possibilities in all circumstances or to reproduce the full technical guidance or statute. The objective is to identify all of the issues in the tax relevant to Government Departments and in a logical analysis, explain these from a compliance perspective and in relation to the organisational activities of Government Departments (providing further references where appropriate if more detailed information is required).  VAT \u0026amp; Government Departments is based on published HMRC and Treasury guidance and policy and on current case law and legislation in force as at 30th April 2015.","brand":"WoB","offers":[{"title":"GB \/ VERY_GOOD \/ INTERNAL","offer_id":49585759944977,"sku":"GOR013495323","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1907444092.jpg?v=1763482567"},{"product_id":"vat-and-the-nhs-book-martin-kaney-9781907444715","title":"VAT and the NHS","description":"VAT \u0026amp; the NHS is both a reference manual and a practical guide to managing VAT in the NHS. The book provides a comprehensive overview of VAT in the context of the NHS. It does not assume that readers are specialists in either subject, which means it should have a wide appeal among finance staff within the NHS as well as general practitioner accountants and VAT consultants.  This second edition is based on published HMRC and HM Treasury guidance and policy and on current case law and legislation in force as at 30 June 2016 and is revised to include the recent structural changes in the NHS and developments arising from the Budget 2015 and 2016 (as well as the potential implications of Brexit).  The book helps to identify all of the issues in the tax relevant to the NHS and in a logical analysis explain these from an NHS compliance perspective and in relation to the organisational activities of the NHS (providing further references where appropriate if more detailed information is required).  For reference there is a Glossary of Terms, a list of Definitions and a list of References.","brand":"WoB","offers":[{"title":"GB \/ LIKE_NEW \/ INTERNAL","offer_id":49598633607441,"sku":"GOR012823398","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1907444718.jpg?v=1763478504"},{"product_id":"trading-places-book-andrew-rimmer-9781907444005","title":"Trading Places?","description":"This book introduces the main concepts and trade facilitation reliefs that businesses must understand if they are to trade internationally with the least intervention and disruption from the Tax Authorities. The worst-case scenario is for an importer to have their goods still within Customs control, instead of being where they are needed because the correct procedures have not been followed. Allied to this is the need for businesses to secure the release of their goods paying as little import duty and import VAT as possible. Whilst import VAT is recoverable by most businesses it is still a major cash-flow cost, which has to be funded. Import duty is an absolute cost so importers must review all available means to reduce or remove the duty payable. The European Community now has 27 Member States and, on behalf of the European Commission, each is tasked with controlling the movement of goods, capital and people both into and out of the EC. Ensuring that duties and taxes are collected, whilst allowing the free movement of goods, is a vital objective both to the Commission and each Member State. For example, Customs import duties are uniform across all Member States, being collected on behalf of the Commission, whilst each Member State levies and retains its own import VAT. In the UK, HM Revenue \u0026amp; Customs are required by the Commission to protect the EC's borders and to prevent smuggling, avoidance and abuse. Whilst not wishing to hamper the international movement of goods, HMRC will always place their 'policing' duties above the commercial interests of any Business.  Successfully managing the VAT and Customs duty issues affecting international trade requires a great deal of knowledge and expertise. The advent of the 'Single Market' in 1993, which dictates how VAT on intra-EC trading is to be accounted for, has added to this burden. The VAT and Customs Regulations relating to international trade are constantly evolving with such regimes as the 'Authorised Economic Operator' being introduced in the geo-political arena i.e. world governments and the Commission are using fiscal measures to tackle international security issues post 9\/11.  The book highlights the means of importing goods and arriving at the Customs value on which import duty and import VAT are computed. It also provides commentary on export procedures and the VAT treatment of intra-EC trading, including potential fiscal barriers to exploiting non-UK markets. Chapters on potential pitfalls and planning for international trade provide the reader with an overview of 'Best-practice' when looking to import or export goods.","brand":"WoB","offers":[{"title":"- \/ - \/ -","offer_id":50630714196241,"sku":"","price":0.0,"currency_code":"GBP","in_stock":true},{"title":"GB \/ NEW \/ GARDNERS","offer_id":50630716358929,"sku":"NGR9781907444005","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1907444009.jpg?v=1763482468"},{"product_id":"walk-down-the-fairway-of-value-added-tax-book-ian-fleming-9781907444753","title":"A Walk Down the Fairway of Value Added Tax","description":"Value Added Tax (VAT) is probably the furthest thought from anyone's mind as they look out from the golf course clubhouse towards the first tee. But, for anyone involved in the administration of golf courses, and, in particular, with their finances, grappling with VAT has been a thorny issue ever since it was introduced in the UK in 1973. This book explains the basic rules of VAT as they affect golf clubhouses in the UK. Written for club secretaries, treasurers, finance committee chairmen, and accounting practitioners that have golf clubs as their clients, the book highlights many of the most common problems likely to arise in the context of VAT. It offers practical advice, such as how to avoid an unexpected VAT bill on a refurbishment of the clubhouse. With this book as a reference, it will be easier to avoid the many VAT bunkers which can create unwelcome and costly traps for the UK's golf clubs.","brand":"WoB","offers":[{"title":"GB \/ GOOD \/ INTERNAL","offer_id":53046674161937,"sku":"GOR013628926","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ VERY_GOOD \/ INTERNAL","offer_id":53080587665681,"sku":"GOR006264913","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9781907444753.jpg?v=1768989660"},{"product_id":"vat-and-property-book-ann-humphrey-9781904905608","title":"VAT and Property","description":"Provides clear and practical guidance on the application of VAT to property transactions providing assistance to individuals, property businesses and professionals.","brand":"WoB","offers":[{"title":"- \/ - \/ INTERNAL","offer_id":53126316491025,"sku":null,"price":0.0,"currency_code":"GBP","in_stock":true},{"title":"GB \/ VERY_GOOD \/ INTERNAL","offer_id":53126316589329,"sku":"GOR014757575","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9781904905608.jpg?v=1771001578"}],"url":"https:\/\/www.worldofbooks.com\/collections\/vat-guides-book-series.oembed","provider":"World of Books ","version":"1.0","type":"link"}