VATWoman’s Guide to inter-company services, management charges, cost sharing and much more..

Dealing with VAT on transactions with associated businesses

The purpose of VATWoman’s Guide to inter-company services, management charges, cost sharing and much more is to help you work out whether you need to charge VAT on payments from transactions with associated businesses, so the content includes the technical information you need to work out if you’re making supplies and the VAT liability of those supplies. But it’s primarily a practical guide, to help you deal with both day to day payments and one off situations. It’s in three sections, to enable you to decide whether you’re making a supply, the VAT liability of payments and how to minimize costs.

It also answers the key question:

“Can we claim VAT on our office costs and legal bills if we raise a management charge to our associated business?”

The book also includes worked examples, links to HMRC VAT notices and a lot of practical information.

Contents

PART 1: INTRODUCTION TO VAT: IS IT CONSIDERATION FOR A TAXABLE SUPPLY?

Chapter 1: What is VAT and how does it work?
Chapter 2: Does “raising a charge” mean that you’ve made a supply?
Chapter 3: How do you know if the payment is consideration for a supply?
Chapter 4: If you’re sure it’s payment for a taxable supply
Chapter 5: VAT registration
Chapter 6: VAT planning and VAT returns

PART 2: VAT LIABILITY OF SPECIFIC CHARGES

Chapter 7: Office costs and day to day business services
Chapter 8. Management services
Chapter 9: People costs
Chapter 10: Motoring costs
Chapter 11: Property costs
Chapter 12: International transactions

PART 3: PLANNING TO MINIMIZE VAT COSTS AND WHEN IT’S AVOIDANCE

Chapter 13: What if the payer can’t recover the VAT?
Chapter 14: Anti-avoidance
Chapter 15: So what should an agreement between associated businesses include?

Available Wednesday 3 June for the introductory price of £27+VAT.