1. Registration;2. Deregistration;3. Group Registration and Divisional Registration;4. Transfer of a Going Concern;5. Separation of Business Activities;6. Cash Accounting Scheme;7. Annual Accounting Scheme;8.

Flat Rate Scheme;9. Capital Goods Scheme;10. Retail Schemes and Second-hand Margin Schemes;11. Imports (and Acquisitions);12. Exports (and Dispatches);13. International Services: Place of Supply;14. International Services - Other Issues;15. Overseas Traders and UK VAT (plus Overseas Refunds for aUK Business);16.

Dealing with Errors and Interest Charged on Errors;17. Penalties;18. Relationships with HMRC;19. Knowing your Suppliers and Customers;20. Best Judgement and Unjust Enrichment;21. Exempt Outputs;22. Zero-rated and Reduced-rated Outputs;23. Mixed Supplies at Different Rates of VAT;24.

Partial Exemption - Introduction;25. Partial Exemption - Special Methods;26. Construction Services;27. Property Transactions - Introduction;28. Property Transactions - Option to Tax;29. DIY Refund Scheme;30. VAT Planning Tips to Improve Cash Flow;31. Supply of Goods and Services;32.

Input Tax - Non-deductible Items and Pension Funds;33. Motor, Travel and Subsistence Expenses;34. Supplies Involving Agents;35. Charities;36. Bad Debt Relief;37. Tour Operators' Margin Scheme (TOMS);38. Recent VAT Cases;Table of Cases;Table of Statutes;Index.