Details of current and historical rates and allowances for VAT are available through our website or by contacting the library enquiry service.
The articles and eBooks listed below are provided by the library for Business and Finance Professionals. If you have any queries, please see our help and support pages or contact library@icaew.com
Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.
Displaying 1-10 of 22 results
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Taxation of companies in distress — United Kingdom
- 2023
- Heydon Wardell-Burrus
- IBFD Publications USA
- Taxation of Companies in Economic and Financial Distress
A chapter examining the tax treatment of companies in economic and financial distress in the United Kingdom. Covers topics including the impairment of loans and other commercial receivables, treatment of losses, capital injections, tax deferrals, and liability to pay taxes.
Exclusive
Value added tax
- 2023
- Telegraph Media Group
- Kogan Page
- The Telegraph Tax Guide
A chapter providing practical guidance on various aspects of VAT administration. Includes coverage of rates, exempt supplies, registration, VAT invoices, filing of returns, input tax, motor cars and fuel, special schemes for retailers, the Flat Rate Scheme, cash accounting, annual accounting, VAT visits and inspections, penalties, appeals, and complaints.
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VAT: penalties and surcharges
- 2021
- Malcolm James
- Spiramus
Section covering the penalties for late VAT registration, unauthorised issue of tax invoices, and late, fraudulent or erroneous tax returns.
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VAT administration, appeals and interest
- 2021
- Malcolm James
- Spiramus
A high level overview of the framework of VAT administration covering appeals and the interest charged on VAT recovered through the raising of an assessment.
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Value added tax
- 2021
- Malcolm James
- Spiramus
A full chapter giving an overview of the VAT regime in the UK. It covers rates, registration and de-registration, accounting for VAT, records and invoices, the valuation of supplies, tax point, place of supply, special types of supply, input tax on special types of inputs, bad debt relief, and special schemes.
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Registration and de-registration
- 2021
- Malcolm James
- Spiramus
Briefly explains who has an obligation to register for VAT with a worked example for a small business. It also notes the pros and cons of voluntary VAT registration.
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Scope and rates of value added tax
- 2021
- Malcolm James
- Spiramus
Short summary of what is chargeable for VAT in the UK, who constitutes a taxable person and how much tax is paid at different rates of VAT.
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Value added tax 2
- 2017
- Alan Melville
- Pearson
This second chapter on VAT explains how the tax is administered by HMRC, as well as a number of schemes which simplify the VAT system.
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Value added tax 1
- 2017
- Alan Melville
- Pearson
A chapter setting out the essential principles of VAT, as set out in the Value Added Tax Act 1994 and subsequent Finance Acts.
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Accounting for import duty and import VAT
- 2017
- Andrew Rimmer
- Spiramus
The customs debt is collected by HMRC on behalf of the European Commission. This chapter shows how to calculate the import VAT amount due under EU customs legislation.
Displaying 1-10 of 22 results