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VAT and government departments

VAT and government departments

Kaney, Martin, author

eBook, Electronic resource, Book. English. Electronic books.
Published London, United Kingdom : Spiramus Press Ltd 2015
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Details

Statement of responsibility: Martin Kaney BA LLB (Hons)
ISBN: 1904905439, 9781904905431, 9781907444098
Note: Includes bibliographical references and index.
Note: "X-vat"--Cover.
Note: Print version record.
Physical Description: 1 online resource
Subject: Taxation Law and legislation.; Value-added tax Law and legislation.; Fiscal policy.; Fiscal policy Great Britain.; Value-added tax Law and legislation Great Britain.; BUSINESS & ECONOMICS Public Finance.; Value-added tax.; Great Britain.; Value-added tax Great Britain.; Taxation Law and legislation Great Britain.
Local note: eBooks on EBSCOhost EBSCO eBooks for FE Collection (UK)

Contents

  1. About the author
  2. Contents
  3. Tables of authorities
  4. VAT Act 1994
  5. s.4 73, 77
  6. s.25 76
  7. s.26 3, 15, 17, 74, 76, 136
  8. s.33E 30
  9. s.41 5, 6, 11, 12, 19, 27, 28, 33, 73, 76
  10. s.94 4
  11. s.99 6, 12
  12. Schedule 11 34
  13. Schedule 7A 2
  14. 1 Value Added Tax
  15. 1.1 Introduction
  16. 1.1.1 The scope of VAT
  17. 1.1.2 General principles
  18. 1.1.3 Meaning of business
  19. 1.1.4 Meaning of supply
  20. 1.1.5 Meaning of consideration
  21. 1.1.6 A Government Department (GD) VAT overview
  22. 1.2 VAT & Government Departments
  23. 1.2.1 Executive agencies
  24. 1.2.2 Trading funds
  25. 1.2.3 Non-departmental public bodies
  26. 1.2.4 Northern Ireland
  27. 1.2.5 Tax advisers1.2.6 EU Principal VAT Directive
  28. 1.2.7 Non-business activities
  29. 2 Accounting for VAT
  30. 2.1 VAT Compliance
  31. 2.2 The VAT Account
  32. 2.3 Compliance Checklist
  33. 2.3.1 Preliminaries
  34. 2.3.2 Outputs
  35. 2.3.3 Inputs
  36. 2.3.4 Contracted-out services
  37. 2.3.5 Finalisation
  38. 2.3.6 The VAT return
  39. 2.3.7 Error correction notifications
  40. 2.3.8 Tax invoices
  41. 2.3.9 Error penalties
  42. 2.4 The VAT Management Plan
  43. 3 Contracted-Out Services
  44. 3.1 Contracted-Out Services (COS)
  45. 3.1.1 Background
  46. 3.1.2 VAT Act 1994 Section 41
  47. 3.1.3 Public sector exemption
  48. 3.1.4 Recent developments
  49. Budget March 2015
  50. 3.1.5 Contracted-out3.1.6 Exempt business activities; 3.1.7 Leasing or hire of equipment; 3.1.8 Agency staff; 3.1.9 Minor COS headings; 3.1.10 Managed services; 3.1.11 Repair and maintenance; 3.1.12 Incidental supplies; 3.1.13 COS time limits; 3.1.14 VAT returns; 3.1.15 Correction of COS errors; 3.1.16 Retention of records; 3.2 COS Headings 1-76; 1
  51. Accounting, invoicing and related services
  52. 2
  53. Administration of the following: Career development loans, Certificates of Experience, Government support payments to the Railway Industry Pension Funds, Grants and awards, Services supplied under the Companies Acts and the Patent and Trademarks A...3
  54. Administration and collection of toll charges; 4
  55. Aerial photographic surveys and aerial surveillance; 5
  56. Agricultural services of the kind normally carried out by the Farming and Rural Conservation Agency
  57. 6
  58. Alteration, repair and maintenance of road schemes, except (a) any works carried out pursuant to an agreement made under section 278 of the Highways Act 1980, or (b) works involving construction on land not already used for road schemesSection 278 Agreements; Hybrid Road Schemes; 7
  59. Broadcast monitoring services; 8
  60. Cartographic services; 9
  61. Cash in transit services; 10
  62. Catering; 11
  63. Ceremonial services; 12
  64. Childcare services; 13
  65. Collection, delivery and distribution services; 14
  66. Computer services supplied to the specification of the recipient including