Practical VAT – Dencher and Warren

Practical VAT - Dencher and Warren is Croner-i's VAT practical commentary service.

This commentary is maintained by Neil Warren CTA (Fellow) ATT.

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What’s new in Practical VAT – Dencher and WarrenWhat’s new in Practical VAT – Dencher and Warren

Pre-registration issuesPre-registration issues

RegistrationRegistration

Group registration and divisional registrationGroup registration and divisional registration

DeregistrationDeregistration

Export of goodsExport of goods

ImportsImports

EU trading in goodsEU trading in goods

International services – place of supply (EU and non-EU)International services – place of supply (EU and non-EU)

Overseas suppliers trading in the UKOverseas suppliers trading in the UK

Schemes for small businessesSchemes for small businesses

Margin schemesMargin schemes

RetailersRetailers

Appeals to HMRC or the VAT tribunalAppeals to HMRC or the VAT tribunal

Dealing with HMRC – powers, procedures, complaintsDealing with HMRC – powers, procedures, complaints

Errors and penaltiesErrors and penalties

Land and property transactionsLand and property transactions

Construction servicesConstruction services

Electronic and digital suppliesElectronic and digital supplies

Food and cateringFood and catering

Printed matterPrinted matter

Output tax issuesOutput tax issues

Transfer of a going concernTransfer of a going concern

Supplies involving agentsSupplies involving agents

Input taxInput tax

CharitiesCharities

Partial exemptionPartial exemption

Capital goods schemeCapital goods scheme

Exempt suppliesExempt supplies