Edition 2nd
Published February 2018
Length 170pp
Suitable for Tax advisers, Businesses
Price Now £45
ISBN 9781912386000

VAT Registration


RRP - £60.00 - you save £15.00

Following a change of printers, we have reduced the price of this title.

The topic of VAT registration may seem very straightforward, but in reality it can be contentious and difficult.

This concise book deserves a place on the shelf of every business tax adviser. In offering an array of practical advice in relation to VAT registration issues as such, the book also covers a range of related VAT topics, and will quickly earn its keep by saving research time and helping to avoid VAT pitfalls.

Topics covered include registration criteria; pros and cons of voluntary registration; supplies, including hidden supplies; “business” and “economic activity”; agent or principal, profit or consideration; business fragmentation, groups; de-registering; penalties and paperwork. This new edition also includes a chapter on the flat rate scheme (as significantly amended in 2017).

"An excellent, practical summary of VAT registration issues." – AccountingWeb review of first edition

Graham Elliott CTA, MBA formerly advised on transaction taxes at Withers Worldwide, and now runs his own firm, advising on all aspects of VAT, with a particular interest in real estate, charities and international services.

New for this edition:

  • updating examples and text as necessary;
  • new chapter on the flat rate scheme, including the 2017 changes;
  • new discussion of meaning of "business" following the 2016 Court of Appeal decision in Longridge;
  • revised discussion of the rationale for the high registration threshold following the 2017 OTS review;
  • new case law relating to partnerships (Belcher), barter (Scorer), and disbursements (Brabners);
  • relevant issues arising from ‘Brexit’.