- 232 pages
- English
- PDF
- Available on iOS & Android
eBook - PDF
About this book
VAT and the NHS is both a reference manual and a practical guide to managing VAT in the NHS. The book provides a comprehensive overview of VAT in the context of the NHS. It does not assume that readers are specialists in either subject, which means it should have a wide appeal among finance staff within the NHS as well as general practitioner accountants and VAT consultants.
This second edition is based on published HMRC and HM Treasury guidance and policy and on current case law and legislation in force as at 30 June 2016 and is revised to include the recent structural changes in the NHS and developments arising from the Budget 2015 and 2016 (as well as the potential implications of Brexit).
The book helps to identify all of the issues in the tax relevant to the NHS and in a logical analysis explain these from an NHS compliance perspective and in relation to the organisational activities of the NHS (providing further references where appropriate if more detailed information is required).
For reference there is a Glossary of Terms, a list of Definitions, and a list of References.
This second edition is based on published HMRC and HM Treasury guidance and policy and on current case law and legislation in force as at 30 June 2016 and is revised to include the recent structural changes in the NHS and developments arising from the Budget 2015 and 2016 (as well as the potential implications of Brexit).
The book helps to identify all of the issues in the tax relevant to the NHS and in a logical analysis explain these from an NHS compliance perspective and in relation to the organisational activities of the NHS (providing further references where appropriate if more detailed information is required).
For reference there is a Glossary of Terms, a list of Definitions, and a list of References.
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Please note we cannot support devices running on iOS 13 and Android 7 or earlier. Learn more about using the app.
Yes, you can access VAT and the NHS by Martin Kaney in PDF and/or ePUB format, as well as other popular books in Law & Medical Law. We have over one million books available in our catalogue for you to explore.
Information
Table of contents
- About the author
- Acknowledgements
- Tables of Authorities
- Contents
- 1 VALUE ADDED TAX
- 2 ADMINISTRATION
- 3 ACCOUNTING FOR VAT
- 4 NON-BUSINESS ACTIVITIES
- 5 CONTRACTED-OUT SERVICES
- 6 BUSINESS ACTIVITIES
- 7 PARTIAL EXEMPTION
- 8 NHS FRAMEWORK
- 9 CAPITAL EXPENDITURE
- 10 LAND AND PROPERTY
- 11 INTERNATIONAL VAT
- 12 MISCELLANEOUS
- APPENDIX 1: VAT Act 1994, Section 41
- APPENDIX 2: Treasury (Contracting-Out) Directions
- APPENDIX 3: Treasury (Taxing) Directions under Section 41(2),(5) and (6) of the Value Added Tax Act 1994
- APPENDIX 4: Treasury (Contracting-Out) Directions - List of Eligible Services (December 2002)
- APPENDIX 5: Treasury (Taxing) Directions - List of Business Activities (October 2008)
- APPENDIX 6: Treasury (Taxing) Directions - List Of Eligible Departments (October 2008)
- APPENDIX 7: Reduced-Rate Supplies
- APPENDIX 8: Zero-Rated Supplies
- APPENDIX 9: Exempt Supplies
- APPENDIX 10: Glossary of Terms
- APPENDIX 11: Definitions
- APPENDIX 12: References
- INDEX