VAT and government departments /
VAT and Government Departments is both a reference manual and a practical guide for those managing VAT in Government Departments, their advisers and key suppliers. Government Department VAT has recently been the subject of an HMRC consultation and review with new guidance published in 2015 (consolid...
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| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
London, United Kingdom :
Spiramus Press Ltd.,
2015.
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| Subjects: | |
| Online Access: | CONNECT |
Table of Contents:
- About the author; Contents; Tables of authorities; VAT Act 1994; s.4 73, 77; s.25 76; s.26 3, 15, 17, 74, 76, 136; s.33E 30; s.41 5, 6, 11, 12, 19, 27, 28, 33, 73, 76; s.94 4; s.99 6, 12; Schedule 11 34; Schedule 7A 2; 1 Value Added Tax; 1.1 Introduction; 1.1.1 The scope of VAT; 1.1.2 General principles; 1.1.3 Meaning of business; 1.1.4 Meaning of supply; 1.1.5 Meaning of consideration; 1.1.6 A Government Department (GD) VAT overview; 1.2 VAT & Government Departments; 1.2.1 Executive agencies; 1.2.2 Trading funds; 1.2.3 Non-departmental public bodies; 1.2.4 Northern Ireland
- 1.2.5 Tax advisers1.2.6 EU Principal VAT Directive; 1.2.7 Non-business activities; 2 Accounting for VAT; 2.1 VAT Compliance; 2.2 The VAT Account; 2.3 Compliance Checklist; 2.3.1 Preliminaries; 2.3.2 Outputs; 2.3.3 Inputs; 2.3.4 Contracted-out services; 2.3.5 Finalisation; 2.3.6 The VAT return; 2.3.7 Error correction notifications; 2.3.8 Tax invoices; 2.3.9 Error penalties; 2.4 The VAT Management Plan; 3 Contracted-Out Services; 3.1 Contracted-Out Services (COS); 3.1.1 Background; 3.1.2 VAT Act 1994 Section 41; 3.1.3 Public sector exemption; 3.1.4 Recent developments; Budget March 2015
- 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
- Accounting, invoicing and related services
- 2
- 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
- Administration and collection of toll charges; 4
- Aerial photographic surveys and aerial surveillance; 5
- Agricultural services of the kind normally carried out by the Farming and Rural Conservation Agency
- 6
- 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
- Broadcast monitoring services; 8
- Cartographic services; 9
- Cash in transit services; 10
- Catering; 11
- Ceremonial services; 12
- Childcare services; 13
- Collection, delivery and distribution services; 14
- Computer services supplied to the specification of the recipient including
