The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.
Displaying 1-26 of 26 results
Exclusive
EU VAT compass 2023/2024
- eBook
- 2023
- Fabiola Annacondia, IBFD
- IBFD
A reference guide to the VAT system of the EU. It includes the consolidated text of the current EU VAT Directive (No. 2006/112), as well as the texts of several other Directives in the field of VAT. Also included are summaries of more than 1,100 ECJ judgments in VAT cases, along with an overview of the VAT options that have been exercised by individual Member States.
Exclusive
Taxation of companies in distress — United Kingdom
- eBook chapter
- 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
- eBook chapter
- 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.
Exclusive
A guide to the European VAT directives
- eBook
- 2023
- Julie Kajus, Ben Terra
- IBFD
Includes an introduction to European VAT (value added tax) 2023 and the integrated text of the VAT Directive and Implementing Regulation.
Exclusive
Value added tax
- eBook chapter
- 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.
Exclusive
VAT administration, appeals and interest
- eBook chapter
- 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.
Exclusive
VAT: penalties and surcharges
- eBook chapter
- 2021
- Malcolm James
- Spiramus
Section covering the penalties for late VAT registration, unauthorised issue of tax invoices, and late, fraudulent or erroneous tax returns.
Exclusive
Registration and de-registration
- eBook chapter
- 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.
Exclusive
Scope and rates of value added tax
- eBook chapter
- 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.
Exclusive
UK tax system: an introduction, The (4th edition)
- eBook
- 2021
- Malcolm James
- Spiramus
Guide to the UK tax system for tax practitioners and students.
Exclusive
Taxation: Finance Act 2019
- eBook
- 2020
- Alan Melville
- Pearson Education
The main aim of this book is to describe the UK taxation system in sufficient depth and with sufficient clarity to meet the needs of those undertaking a first course of study in taxation.
Exclusive
Accounting for import duty and import VAT
- eBook chapter
- 2016
- 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.
Exclusive
Recovery of VAT cross-border
- eBook chapter
- 2016
- Andrew Rimmer
- Spiramus
This chapter explains the schemes for businesses recovering VAT incurred within the EU.
Exclusive
Exports
- eBook chapter
- 2016
- Andrew Rimmer
- Spiramus
An overview of exporting from the UK. The chapter covers VAT treatment of direct and indirect exports, customs and excise, and the different types of export declaration.
Exclusive
Trading places?: VAT and Customs treatment of imports, exports and 'Intra-EU' transactions, and cross-border supplies of services in the Digital Age.
- eBook
- 2016
- Andrew Rimmer
- Spiramus Press
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
Exclusive
VAT and property: guidance on the application of VAT to UK property transactions and the property sector
- eBook
- 2015
- Ann Humphrey
- Spiramus
A practical guide to applying VAT to UK property transactions.
Exclusive
The VAT liability of the most common property-related supplies
- eBook chapter
- 2015
- Ann Humphrey
- Spiramus
- VAT and Property
This chapter can help you decide whether property is exempt from VAT or not. It has sections on the most common supplies of land and buildings as well as the concepts of commonhold, joint ownership and beneficial interests.
Exclusive
Property supplies relating to caravans and caravan parks
- eBook chapter
- 2015
- Ann Humphrey
- Spiramus
- VAT and Property
Since caravans are frequently used as dwellings, building work on them may be zero-rated for VAT. This short chapter covers the VAT position for caravan park works, caravan pitches and caravan rental.
Exclusive
Reliefs for protected buildings
- eBook chapter
- 2015
- Ann Humphrey
- Spiramus
- VAT and Property
A short chapter on UK VAT zero-rating for substantially reconstructed protected buildings.
Exclusive
Supplies in the building industry
- eBook chapter
- 2015
- Ann Humphrey
- Spiramus
- VAT and Property
The supply of building work and materials is taxable at the standard rate of VAT. This chapter includes a table showing goods and services which items may be zero-rated for VAT or are taxable at the reduced rate.
Exclusive
Partial exemption and the capital goods scheme
- eBook chapter
- 2015
- Ann Humphrey
- Spiramus
- VAT and Property
Where a person makes both taxable and exempt supplies, input tax recovery is usually restricted. This is referred to as partial exemption. This chapter describes the effect of being partially exempt, methods of appointment, de minimis limits and the capital goods scheme for VAT.
Exclusive
VAT refund schemes
- eBook chapter
- 2015
- Ann Humphrey
- Spiramus
- VAT and Property
A chapter on the three schemes providing for UK VAT refunds, with particular reference to the DIY builders scheme and the forms of claims that may be made.
Exclusive
The general VAT rule as they apply to property-related supplies
- eBook chapter
- 2015
- Ann Humphrey
- Spiramus
- VAT and Property
This chapter outlines the UK VAT rules for the supply of property, including the tests for goods or services, time and value of supply, and supplies which span a change in the VAT rate or liability for tax.
Exclusive
Buildings used for a relevant residential or relevant charitable purpose
- eBook chapter
- 2015
- Ann Humphrey
- Spiramus
- VAT and Property
Buildings may be zero-rated for VAT if they are used solely as a residence, or for a relevant charitable purpose. This chapter explains how both systems operate in practice, with reference to case law and HMRC guidance. It also has a section on claw-backs of VAT following change of use.
Exclusive
Property transactions involving housing associations - the special rules
- eBook chapter
- 2015
- Ann Humphrey
- Spiramus
- VAT and Property
Most housing associations are subject to the usual VAT system on property, but special rules may apply in certain circumstances. This chapter has sections on zero-rating of conversions, claw-back of VAT following change of use, and disapplication of the option to tax.
Exclusive
VAT reliefs for supplies of dwellings
- eBook chapter
- 2015
- Ann Humphrey
- Spiramus
- VAT and Property
This chapter defines 'dwellings' for UK VAT purposes, with reference to existing case law and HMRC policy. It covers zero-rating for new dwellings and reliefs for conversions of existing buildings into dwellings.
Displaying 1-26 of 26 results
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Thought leadership
How to fix VAT
- Hub page
- 18 Nov 2024
ICAEW explores the challenges and opportunities offered in reimagining VAT and it's application. Read about the history of VAT, the lessons that can be learned from outside the UK and the potential of digitalisation.
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