Edition 2022-23
Published June 2022
Length 450pp est.
Suitable for Accountants, Tax Advisers, Businesses
Price 90
ISBN 9781912386581

Value Added Tax

£90.00


Following the launch of our series of General Tax Annuals in 2021, this title will be added to the series in the summer of 2022.

The book will offer practical, in-depth commentary on VAT, clearly written at an intermediate level for the non-specialist practitioner

Ciaran McGee, MA (Oxon), ACA, CTA is director of CJM Chartered Tax Advisers.

Ciaran is a VAT specialist, with many years of experience in this complex area of tax law. Currently the only independent VAT specialist in Northern Ireland, offering advice across the full spectrum of VAT issues, Ciaran was formerly head of VAT with a top-ten firm of accountants. As the changes coming with Brexit loomed, he studied for a qualification as a Customs Adviser with Chartered Accountants Ireland. Successfully attaining the certificate in January 2021 has given him additional insights into the interaction of the new Customs and VAT rules as they come into effect in 2021.

  • Overview
  • General principles of VAT
  • Property
  • Cross-border transactions
  • Partial exemption and the capital goods scheme
  • Zero rating and reduced rating
  • Exemptions
  • Special schemes (flat rate, etc.)
  • Dealing with HMRC
  • Other things practitioners need to be aware of