VAT and Small Businesses

A comprehensive guide for owners of small businesses and directors of small companies and their tax advisers. The book deals with the principles of VAT, compliance issues and HMRC’s powers to enforce VAT compliance. It also explains the nature of input and output tax, the conditions for TOGC treatment and the VAT rules on international trade.

Un ghid cuprinzator pentru proprietarii si directorii de intreprinderi mici, precum si pentru consilierii lor fiscali. Cartea trateaza principiile TVA-ului, problemele de conformitate si competentele HMRC de a impune respectarea obligatiilor fiscale.