Bloomsbury professional vat 2020/21 / (Record no. 10959)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 05113nam a2200505 i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 9781526514646 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | CaBNVSL |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240402120414.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cn||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 201009s2020 enk ob 101 0 eng d |
| 015 ## - NATIONAL BIBLIOGRAPHY NUMBER | |
| Canceled/invalid national bibliography number | GBC047065 (print) |
| 016 ## - NATIONAL BIBLIOGRAPHIC AGENCY CONTROL NUMBER | |
| Canceled/invalid control number | 019757738 (print) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781526514646 |
| Qualifying information | (ebook) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781526514639 |
| Qualifying information | (PDF) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781526514615 |
| Qualifying information | (print) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 1526514613 |
| Qualifying information | (print) |
| 024 7# - OTHER STANDARD IDENTIFIER | |
| Standard number or code | 10.5040/9781526514646 |
| Source of number or code | doi |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (CaBNVSL)mat26514646 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | YDX |
| Language of cataloging | eng |
| Description conventions | rda |
| Transcribing agency | CaBNVSL |
| Modifying agency | CaBNVSL |
| 043 ## - GEOGRAPHIC AREA CODE | |
| Geographic area code | e-uk--- |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.41055 |
| Edition number | 23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Needham, Andrew, |
| Relator term | author. |
| 245 10 - TITLE STATEMENT | |
| Title | Bloomsbury professional vat 2020/21 / |
| Statement of responsibility, etc. | Andrew Needham. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | London [England] : |
| Name of producer, publisher, distributor, manufacturer | Bloomsbury Professional, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2020. |
| 264 #2 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | [London, England] : |
| Name of producer, publisher, distributor, manufacturer | Bloomsbury Publishing, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2020 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (920 pages). |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | Core tax annuals |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Chapter 1 How VAT works-an outline of the system -- Chapter 2 Where to find the law -- Chapter 3 When to register and deregister for VAT -- Chapter 4 VAT groups -- Chapter 5 The VAT return -- Chapter 6 So what must VAT be charged on? -- Chapter 7 Time of supply-when VAT must be paid -- Chapter 8 The value of supply rules -- Chapter 9 So what is reduced-rated? -- Chapter 10 So what is zero-rated? -- Chapter 11 So what is exempt? -- Chapter 12 Is there one supply or two? -- Chapter 13 What can a business recover input tax on? -- Chapter 14 What is a valid tax invoice? -- Chapter 15 Credit notes -- Chapter 16 Bad debt relief -- Chapter 17 What records are required? -- Chapter 18 VAT housekeeping for finance directors -- Chapter 19 How does a business keep up to date on changes in VAT? -- Chapter 20 Exports and removals of goods -- Chapter 21 Imports and acquisitions of goods -- Chapter 22 EC Sales Lists and Intrastat returns -- Chapter 23 Exports and imports of services -- Chapter 24 Partial exemption -- Chapter 25 The Capital Goods Scheme -- Chapter 26 Property -- Chapter 27 Recovery of foreign VAT: the 8th and 13th Directives -- Chapter 28 What is a business? -- Chapter 29 Agency is special -- Chapter 30 Joint ventures -- Chapter 31 The Second-hand Goods Scheme -- Chapter 32 The Retail Schemes -- Chapter 33 Annual Accounting Scheme -- Chapter 34 Cash Accounting Scheme -- Chapter 35 The Flat Rate Scheme for Small Businesses -- Chapter 36 The Flat Rate Farmers' Scheme -- Chapter 37 The Tour Operators' Margin Scheme -- Chapter 38 Buying or selling a business -- Chapter 39 Assessment and VAT penalties -- Chapter 40 Taking an appeal to the Tribunal |
| 506 ## - RESTRICTIONS ON ACCESS NOTE | |
| Terms governing access | Abstract freely available; full-text restricted to individual document purchasers. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | "This annual guide to VAT provides clear and simple coverage enabling the reader to grasp current VAT law confidently. With a wealth of practical examples, this book is an ideal guide for tax advisers dealing with VAT, and small business proprietors. Value Added Tax 2020/21 has been updated to include the following: - The VAT changes resulting from the pandemic including: - The bringing forward of the zero-rating of electronic publications - The introduction of a temporary zero-rate for PPE - The temporary 5% reduced rate for the hospitality industry - Brexit changes - The introduction of postponed accounting - Zero-rating of women's sanitary products This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues, as well as numerous worked examples demonstrating how to apply the main principles in practice. Andrew Needham is a Chartered Tax Adviser and heads VAT Specialists Ltd. Andrew has a degree in Law from UCNW Bangor and is a specialist in indirect taxes, international tax and land and property issues. He is also a lecturer on VAT issues. Andrew has over 30 years' experience in VAT having spent 7 years in HM Customs & Excise, firstly as a VAT inspector, then as a departmental trainer, and finally in a headquarters policy unit dealing with the introduction of the EU single market."-- |
| Assigning source | Provided by publisher. |
| 530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE | |
| Additional physical form available note | Also published in print. |
| 532 0# - ACCESSIBILITY NOTE | |
| Summary of accessibility | Compliant with Level AA of the Web Content Accessibility Guidelines. Content is displayed as HTML full text which can easily be resized or read with assistive technology, with mark-up that allows screen readers and keyboard-only users to navigate easily |
| 538 ## - SYSTEM DETAILS NOTE | |
| System details note | Mode of access: World Wide Web. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Value-added tax |
| General subdivision | Law and legislation |
| Geographic subdivision | Great Britain. |
| 655 #0 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Record control number | (OCoLC)1126670703 |
| International Standard Book Number | 1 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Core tax annuals |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Materials specified | Abstract with links to full text |
| Uniform Resource Identifier | <a href="https://doi.org/10.5040/9781526514646?locatt=label:secondary_bloomsburyCollections">https://doi.org/10.5040/9781526514646?locatt=label:secondary_bloomsburyCollections</a> |
| 975 ## - | |
| -- | Bloomsbury Professional UK Tax 2020 |
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