Bloomsbury Professional VAT 2019/20, Andrew Needham

Название: VAT in the Gulf - An Introduction
ISBN: 1526503352 ISBN-13(EAN): 9781526503350
Издательство: Bloomsbury Academic
Цена: 21120.00 T
Наличие на складе: Невозможна поставка.
Описание: VAT in the Gulf - An Introduction is an easy to follow guide to the concept of VAT and how and where it applies in the GCC countries. The GCC countries’ economies are dominated by the revenue provided by oil and as such can be affected by fluctuations in demand (and the price) of petroleum. The governments of these countries have been looking at introducing taxes as a way of generating further revenue. VAT will be the first of these with introduction across the GCC countries being expected from January 2018 and with all six countries expected to be compliant by 1 January 2019. The GCC countries are Saudi Arabia, Kuwait, the United Arab Emirates, Qatar, Bahrain, and Oman. This book provides an introduction to VAT for the tax paying public and businesses in the GCC countries and includes examples, flowcharts and diagrams to illustrate the points made. The book is published in English and has a glossary of key terms in both English and Arabic. The authors are a team of indirect tax experts from Deloitte in the UAE, headed by Justin Whitehouse and Thomas Vanhee.

Автор: Andrew Needham
Название: Core Tax Annual: VAT 2018/19
ISBN: 1526505584 ISBN-13(EAN): 9781526505583
Издательство: Bloomsbury Academic
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Цена: 84480.00 T
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Описание: This accessible guide to VAT provides clear and simple coverage, enabling both professionals and non-professionals confidently to grasp current VAT law. With a wealth of practical examples and written in non-technical English, this book is an ideal guide for tax advisers dealing with VAT, and small business proprietors. Value Added Tax 2018/19 concentrates on the rules and regulations you need to know, and highlights numerous planning points and common pitfalls. With relevant key tribunal and court decisions included, it will help to steer the reader through the latest VAT law. Value Added Tax is split into three sections to help you: What you must know: Including an outline of the system, VAT groups and returns, registration, charge and supply issues, what is reduced and zero rated, exceptions, credit notes and record keeping. What you might need to know: Covers exports, imports, removals and acquisition of goods, partial exemption, Intrastat returns, partial exemption and the recovery of foreign VAT. Special situations: Includes information on joint ventures, second-hand goods and retail schemes, annual accounting, cash accounting, flat rates, assessment and VAT penalties.

Автор: Henkow Oskar
Название: Vat/Gst Treatment of Public Bodies
ISBN: 9041146636 ISBN-13(EAN): 9789041146632
Издательство: Неизвестно
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Цена: 170130.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Most VAT systems exclude public bodies from the scope of value added tax (VAT) systems. However, a movement to include public sector bodies within the GST system to some extent or even fully (as in New Zealand) is gaining momentum, and underlies the European Commission's 2011 study on the treatment and economic impact of exemptions in the public interest. Whether the present EU treatment really is as bad as some of its critics suggest, and whether the New Zealand model really is so perfect that jurisdictions with exclusion models ought simply to replace these existing systems with a New Zealand style system: these are the questions which triggered this research and which form the basis for the critical analysis contained in this book. Using a system design point of view, the author focuses on VAT systems where exclusion or inclusion of public bodies are currently being applied and on how these models function. He presents an in-depth analysis of the major issues in this context, such as the treatment of public bodies as taxable persons, their right to deduct input VAT on acquisitions, and the treatment of the income of public bodies. Specific aspects examined nclude the following: reallocation of funds and income vs. the production/distribution/consumption cycle; the concept of 'merit goods'; bias to self-supply instead of contracting out; preference to integrate vertically in the supply chain; applicability of VAT to government regulatory services; tax cascading in the public goods and services context; administration and compliance burden in government agencies; interpretational and implementation difficulties in EU Member States; and VAT compensation schemes in the public sector context, and whether these constitute illegal State aid. The book concludes with an insightful discussion of what might be considered as 'best practice' in relation to both the exclusion and full tax models. Beyond its thorough discussion of the treatment of public bodies in various VAT systems, and in the EU VAT system in particular, this is the first book on how a GST/VAT system may be designed to best accommodate public bodies, and as such it is sure to be warmly welcomed by practitioners, academics, and policymakers as a valuable contribution to the debate on the relation between VAT and public sector activities.

Автор: Martin Wilson, Steven Bone
Название: Capital Allowances: Transactions and Planning 2019/20
ISBN: 1526511177 ISBN-13(EAN): 9781526511171
Издательство: Bloomsbury Academic
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Цена: 147840.00 T
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Описание:

Adopting a practical approach, and with a unique transaction-based structure and special features such as pro forma elections and checklists, this book guides you through the practical realities of a claim, rather than just presenting the bare facts of statute and case law. Legislation is comprehensively covered, but with the emphasis on interpretation and explanation, rather than mere repetition of the wording of statute.

Written in plain English, and packed with examples and user-friendly commentaries, the content and advice contained within Capital Allowances: Transactions and Planning 2019/20 has been comprehensively updated to cover the key developments in this area as announced in the Finance (No. 3) Bill 2017-19, these include:

New Structures and Buildings Allowance (SBA)
Annual investment allowance (AIA) increase to 1 million
Abolition of some environmental enhanced capital allowances
Reduction in the special rate of plant and machinery allowances
New case law, including SSE Generation Limited v HMRC 2018] UKFTT 416 (TC) and Glais House Care Ltd v Commissioners for HM Revenue and Customs 2019] UKFTT 59 (TC)

This print edition also consolidates changes made via the previous two years' online updates, including restructuring of historical content and updated commentary.

This book is essential reading for anyone incurring capital expenditure on property and looking to maximise capital allowances and related tax-related reliefs on a wide range of commercial transactions.

Автор: Rebecca Cave
Название: Bloomsbury`s Tax Rates and Tables 2019/20: Finance Act Edition
ISBN: 1526510359 ISBN-13(EAN): 9781526510358
Издательство: Bloomsbury Academic
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Цена: 26400.00 T
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Описание: UK Tax rates and Tables updated in line with Finance Act 2019 Includes useful commentary throughout to help readers with interpretation.

Автор: Rebecca Cave
Название: Tax Rates and Tables 2019/20: Budget Edition
ISBN: 1526509385 ISBN-13(EAN): 9781526509383
Издательство: Bloomsbury Academic
Цена: 26400.00 T
Наличие на складе: Невозможна поставка.
Описание: Bloomsbury's Tax Rates and Tables 2019/20: Budget Edition provide comprehensive, post-Budget coverage of the new revised tax rates, allowances and reliefs, following the October 2018 Budget. Also contains commentary throughout to help with understanding Includes devolved Scottish and Welsh Taxes

Автор: Robert F. van Brederode; Richard Krever
Название: VAT and Financial Services
ISBN: 981103463X ISBN-13(EAN): 9789811034633
Издательство: Springer
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Цена: 149060.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices .