Written by a chartered accountant with 15 years' experience in the sector, the new edition takes account of new accounting legislation and covers: when VAT is chargeable and reclaimable and how to recover it; when charities are required to register for VAT; special tax reliefs available to charities; VAT and fundraising; and, implications of VAT on work in Europe.
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'Concise and informative, a comprehensive guide to a complex and costly tax on charitable endeavour with clear examples and explanations of how VAT works in practice. Essential reading for the specialist and non-specialist alike.' Mike Parkinson Chair, Charity Tax Group
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