VAT

Practical Tax Guides to VAT for the SME adviser and owner.

Title
A beginner's guide to VAT
Abuse of rights: VAT : Login or subscribe to read more...
Accountants' fees : Login or subscribe to read more...
Accounting for a change in VAT rate
Agents and principals : Login or subscribe to read more...
Annual accounting : Login or subscribe to read more...
Appeals: VAT
Assessments: Best judgement & time limits : Login or subscribe to read more...
Bad debts: VAT recovery : Login or subscribe to read more...
Books and Printed Matter
Business splitting and VAT (single business directions) : Login or subscribe to read more...
Buy-to-lets & VAT : Login or subscribe to read more...
Capital Goods Scheme : Login or subscribe to read more...
Cars & Vans: VAT : Login or subscribe to read more...
Cash accounting : Login or subscribe to read more...
CIS: Construction Industry reverse charge : Login or subscribe to read more...
CIS: Construction Industry VAT reverse charge: At a glance
Colouring books: zero-rated for children not for adults
Correcting VAT errors : Login or subscribe to read more...
Costs sharing exemption
Deposit Return Scheme: Drink containers
Deregistration : Login or subscribe to read more...
Disbursements : Login or subscribe to read more...
Discounts, Reward Schemes & Vouchers: VAT : Login or subscribe to read more...
EC Sales Lists (pre 1 January 2021) : Login or subscribe to read more...
Education & VAT : Login or subscribe to read more...
Energy-Saving Materials
English plastic bag charge (VAT)
Errors: VAT how to correct
EU VAT e-commerce package: From 1 July 2021 : Login or subscribe to read more...
Filing paper VAT returns
Filing VAT by telephone
Flat rate scheme : Login or subscribe to read more...
Flat rate scheme: exclusion of bank interest from turnover
Flat rate scheme: Farmers : Login or subscribe to read more...
Flat Rate Scheme: Limited cost trader : Login or subscribe to read more...
Food, catering and takeaway : Login or subscribe to read more...
Fuel scale charges (VAT) : Login or subscribe to read more...
Gifts & samples: VAT repayment claims?
Goods or services for VAT : Login or subscribe to read more...
Groups (VAT) : Login or subscribe to read more...
Health and welfare: VAT : Login or subscribe to read more...
How to claim back import VAT and duties
How to enrol for VAT online services
How to reclaim VAT on business expenses in the EU?
How to register for VAT online (taxpayers)
Importing goods into GB from 1 January 2021 : Login or subscribe to read more...
Input VAT claims: Pre-registration : Login or subscribe to read more...
Input VAT: What constitutes a valid claim (& VAT invoice)? : Login or subscribe to read more...
International goods : Login or subscribe to read more...
Is voluntary VAT registration worthwhile? : Login or subscribe to read more...
Land & Property VAT (Subscriber guide) : Login or subscribe to read more...
Land & Property VAT at a glance : Login or subscribe to read more...
Land & Property: DIY Housebuilders scheme : Login or subscribe to read more...
Land & Property: Dwellings : Login or subscribe to read more...
Land & Property: Non-residential : Login or subscribe to read more...
Land & Property: Relevant residential & relevant charitable purpose : Login or subscribe to read more...
Law Society guidance on disbursements
Leaving the Flat Rate Scheme : Login or subscribe to read more...
Lost deposits and unfulfilled supplies : Login or subscribe to read more...
Machine Games Duty (MGD)
Management re-charges (holding companies) : Login or subscribe to read more...
Margin scheme : Login or subscribe to read more...
Mixed supplies: Single or Multiple supply? : Login or subscribe to read more...
Non-established taxable persons (NETPs)
Online Marketplaces: Joint and several liability : Login or subscribe to read more...
Online Marketplaces: Selling goods in the UK : Login or subscribe to read more...
Opting to tax land and property : Login or subscribe to read more...
Partial exemption & input VAT : Login or subscribe to read more...
Partnerships & VAT : Login or subscribe to read more...
Paying by instalments and VAT
Penalties (VAT) : Login or subscribe to read more...
Place of supply: Goods : Login or subscribe to read more...
Place Of Supply: Mini One Stop Shop (MOSS) : Login or subscribe to read more...
Place of supply: Mini One Stop Shop (MOSS) (freeview)
Place of supply: Services : Login or subscribe to read more...
Post-deregistration VAT recovery : Login or subscribe to read more...
Private use of goods: VAT and Lennartz : Login or subscribe to read more...
Prompt payment VAT discount charges
Rates & Fractions (VAT)
Receipts (VAT)
Reclaims and unjust enrichment : Login or subscribe to read more...
Reconcile your output VAT to your turnover
Registering for VAT : Login or subscribe to read more...
Reverse charge: Cross-border services : Login or subscribe to read more...
Reverse charge: Domestic : Login or subscribe to read more...
Sport and physical recreation : Login or subscribe to read more...
Staff, Bureaux or Agencies and VAT : Login or subscribe to read more...
Starting in business: VAT : Login or subscribe to read more...
Storage costs
Taking over a business (VAT traps) : Login or subscribe to read more...
Time of supply (Tax Point) : Login or subscribe to read more...
TOGC and groups : Login or subscribe to read more...
Transfer Of a Going Concern (TOGC) : Login or subscribe to read more...
Transfer of a Going Concern (TOGC): Properties
VAT fraud: What is the Kittel principle? : Login or subscribe to read more...
VAT partial exemption and hire purchase agreements
VAT representatives : Login or subscribe to read more...
VAT thresholds
VAT Toolkit : Login or subscribe to read more...
VAT: Withdrawal of postal concession on property search fees
VtaxP Tools VAT: when do points-based penalties apply?
VtaxP Tools: Making Tax Digital for VAT