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Latest Value Added Tax Lectures

Tolley Tax Tutor September 2024

Tolley Tax Tutor FA 2024 and F(No2)A 2024 Value Added Tax Lectures Lectures

2c01 VAT General Principles
2c02-a Registration - Part A
2c02-b Registration - Part B
2c03 Definition of Supplies
2c04 Liability of the Supply
2c05 Schedule 8 VATA 1994 - Zero Rating
2c06 Schedule 9 VATA 1994 - Exemptions
2c07 Deemed Supply and Self-Supplies
2c08 Value of the Supply
2c09 Time of Supply
2c10 Input Tax: When to Recover
2c11-a Partial Exemption - Part A
2c11-b Partial Exemption - Part B
2c11-c Partial Exemption - Part C
2c12-a VAT Records and Returns - Part A
2c12-b VAT Records and Returns - Part B
2c13-a Accounting for VAT - Part A
2c13-b Accounting for VAT - Part B
2c14 Bad Debt Relief
2c15-a HMRC Powers, Appeals and Assessments - Part A
2c15-b HMRC Powers, Appeals and Assessments - Part B
2c16 Penalties for Incorrect Returns
2c17 Penalties for Failure to Notify Penalties for Failure to Notify
2c18 Penalties for Late Returns and Late Payments
2c19 Interest and Other Points
2c20 Refunds and Repayment Interest
2c21-a International Aspects: Goods - Part A
2c21-b International Aspects: Goods - Part B
2c22-a International Aspects: Services - Part A
2c22-b International Aspects: Services - Part B
2c22-c International Aspects: Services - Part C
2c23-a Land & Buildings: Zero and Reduced-Rating - Part A
2c23-b Land & Buildings: Zero and Reduced-Rating - Part B
2c24-a Land & Buildings: Exemption and Standard-Rating - Part A
2c24-b Land & Buildings: Exemption and Standard-Rating - Part B
2c25 Land & Buildings: Option to Tax
2c26-a Capital Goods Scheme - Part A
2c26-b Capital Goods Scheme - Part B
2c27 Transfer of a Going Concern
2c28 Groups
2c29-a The Flat-rate Scheme - Part A
2c29-b The Flat-rate Scheme - Part B
2c30-a Retail Schemes - Part A
2c30-b Retail Schemes - Part B
2c31 Farmers' Flat-rate scheme
2c32 Charities
2c33 Second Hand Goods Scheme
2c34 Agency
2c35-a Tour Operators Margin Scheme - Part A
2c35-b Tour Operators Margin Scheme - Part B

Tolley Tax Tutor FA 2024 and F(No2)A 2024 Value Added Tax Lectures Lectures

Download Lecture Tax Tables PDF

Download Lecture tax tables

September 2024

The tax tables show taxable rates for this Lecture.

Download Lecture tax tables PDF

Latest Value Added Tax Lectures

Tolley Tax Tutor November 2023

Tolley Tax Tutor FA 2023 and F(No2)A 2023 Value Added Tax Lectures

2c01 VAT General Principles
2c02-a Registration - Part A
2c02-b Registration - Part B
2c03 Definition of Supply
2c04 Liability of the Supply
2c05 Schedule 8 VAT Act 1994 - Zero Rate
2c06 Schedule 9 - Exemptions
2c07 Deemed Supplies and Self-Supplies
2c08 Value of the Supply
2c09 Time of Supply
2c10 Input Tax - When to Recover
2c11-a Partial Exemption - Part A
2c11-b Partial Exemption - Part B
2c11-c Partial Exemption - Part C
2c12-a VAT Records and Returns - Part A
2c12-b VAT Records and Returns - Part B
2c13-a Accounting for VAT - Part A
2c13-b Accounting for VAT - Part B
2c14 Bad Debt Relief
2c15-a HMRC Powers, Appeals and Assessments - Part A
2c15-b HMRC Powers, Appeals and Assessments - Part B
2c16 Penalties for Incorrect Returns
2c17 Penalties for Failure to Notify
2c18 Penalties for Late Returns and Late Filing
2c19 Interest and Other Points
2c20 Refunds and Repayment Interest
2c21-a International Goods - Part A
2c21-b International Goods - Part B
2c22-a International Services - Part A
2c22-b International Services - Part B
2c22-c International Services - Part C
2c23-a Land and Buildings - Zero and Reduced Rating - Part A
2c23-b Land and Buildings - Zero and Reduced Rating - Part B
2c24-a Land and buildings - Exemption - Part A
2c24-b Land and buildings - Exemption - Part B
2c25 Land and Buildings - Option to Tax
2c26-a Capital Goods Scheme - Part A
2c26-b Capital Goods Scheme - Part B
2c27 Transfer of a Going Concern
2c28 Groups
2c29-a The Flat Rate Scheme - Part A
2c29-b The Flat Rate Scheme - Part B
2c30-a Retail Schemes - Part A
2c30-b Retail Schemes - Part B
2c31 Farmers Flat Rate Scheme
2c32 Charities
2c33 Second Hand Goods Scheme
2c34 Agency
2c35-a Tour Operators Margin Scheme - Part A
2c35-b Tour Operators Margin Scheme - Part B

Tolley Tax Tutor FA 2023 and F(No2)A 2023 Value Added Tax Lectures

Download Lecture Tax Tables PDF

Download Lecture tax tables

November 2023

The tax tables show taxable rates for this Lecture.

Download Lecture tax tables PDF

Latest Value Added Tax Lectures

Tolley Tax Tutor November 2022

Tolley Tax Tutor FA 2022 Value Added Tax Lectures

2c01 VAT General Principles
2c02-a Registration - Part A
2c02-b Registration - Part B
2c03 Definition of Supply
2c04 Liability of the Supply
2c05 Schedule 8 VAT Act 1994 - Zero Rate
2c06 Schedule 9 - Exemptions
2c07 Deemed Supplies and Self-Supplies
2c08 Value of the Supply
2c09 Time of Supply
2c10 Input Tax - When to Recover
2c11-a Partial Exemption - Part A
2c11-b Partial Exemption - Part B
2c11-c Partial Exemption - Part C
2c12-a VAT Records and Return - Part A
2c12-b VAT Records and Return - Part B
2c13-a Accounting for VAT - Part A
2c13-b Accounting for VAT - Part B
2c14 Bad Debt Relief
2c15-a HMRC Powers, Appeals and Assessments - Part A
2c15-b HMRC Powers, Appeals and Assessments - Part B
2c16 Penalties for Incorrect Returns
2c17 Penalties for Failure to Notify
2c18 Default Surcharge
2c19 Penalties for Late Returns and Late Filing
2c20 Interest and Other Points
2c21 Refunds and Repayment Interest
2c22-a International Goods - Part A
2c22-b International Goods - Part B
2c23-a International Services - Part A
2c23-b International Services - Part B
2c23-c International Services - Part C
2c24-a Land and Buildings - Zero and Reduced Rating - Part A
2c24-b Land and Buildings - Zero and Reduced Rating - Part B
2c25-a Land and buildings - Exemption - Part A
2c25-b Land and buildings - Exemption - Part B
2c26 Land and Buildings - Option to Tax
2c27-a Capital Goods Scheme - Part A
2c27-b Capital Goods Scheme - Part B
2c28 Transfer of a Going Concern
2c29 Groups
2c30-a The Flat Rate Scheme - Part A
2c30-b The Flat Rate Scheme - Part B
2c31-a Retail Schemes - Part A
2c31-b Retail Schemes - Part B
2c32 Farmers Flat Rate Scheme
2c33 Charities
2c34 Second Hand Goods Scheme
2c35 Agency
2c36-a Tour Operators Margin Scheme - Part A
2c36-b Tour Operators Margin Scheme - Part B

Tolley Tax Tutor FA 2022 Value Added Tax Lectures

Download Lecture Tax Tables PDF

Download Lecture tax tables

November 2022

The tax tables show taxable rates for this Lecture.

Download Lecture tax tables PDF

Latest Value Added Tax Lectures

Tolley Tax Tutor November 2021

Tolley Tax Tutor FA 2021 Value Added Tax Lectures

2c01 VAT General Principles
2c02-a Registration - Part A
2c02-b Registration - Part B
2c03 Definition of Supply
2c04 Liability of the Supply
2c05 Schedule 8 VAT Act 1994 - Zero Rate
2c06 Schedule 9 - Exemptions
2c07 Deemed Supplies and Self-Supplies
2c08 Value of the Supply
2c09 Time of Supply
2c10 Input Tax - When to Recover
2c11-a Partial Exemption - Part A
2c11-b Partial Exemption - Part B
2c11-c Partial Exemption - Part C
2c12-a VAT Records and Returns - Part A
2c12-b VAT Records and Returns - Part B
2c13-a Accounting for VAT - Part A
2c13-b Accounting for VAT - Part B
2c14 Bad Debt Relief
2c15-a HMRC Powers, Appeals and Assessments - Part A
2c15-b HMRC Powers, Appeals and Assessments - Part B
2c16 Penalties for Incorrect Returns
2c17 Penalties for Failure to Notify
2c18 Default Surcharge
2c19 Penalties for Late Returns and Late Filing
2c20 Interest and Other Points
2c21 Refunds and Repayment Interest
2c22-a International Goods - Part A
2c22-b International Goods - Part B
2c23-a International Services - Part A
2c23-b International Services - Part B
2c23-c International Services - Part C
2c24-a Land and Buildings - Zero and Reduced Rating - Part A
2c24-b Land and Buildings - Zero and Reduced Rating - Part B
2c25-a Land and buildings - Exemption and Standard Rating - Part A
2c25-b Land and buildings - Exemption and Standard Rating - Part B
2c26 Land and Buildings - Option to Tax
2c27-a Capital Goods Scheme - Part A
2c27-b Capital Goods Scheme - Part B
2c28 Transfer of a Going Concern
2c29 Groups
2c30-a The Flat Rate Scheme - Part A
2c30-b The Flat Rate Scheme - Part B
2c31-a Retail Schemes - Part A
2c31-b Retail Schemes - Part B
2c32 Farmers Flat Rate Scheme
2c33 Charities
2c34 Second Hand Goods Scheme
2c35 Agency
2c36-a Tour Operators Margin Scheme - Part A
2c36-b Tour Operators Margin Scheme - Part B

Tolley Tax Tutor FA 2021 Value Added Tax Lectures

Download Lecture Tax Tables PDF

Download Lecture tax tables

November 2021

The tax tables show taxable rates for this Lecture.

Download Lecture tax tables PDF

Latest Value Added Tax Lectures

Tolley Tax Tutor January 2021

Tolley Tax Tutor FA 2020 Value Added Tax Lectures

2c01 VAT General Principles
2c02-a Registration - Part A
2c02-b Registration - Part B
2c03 Definition of Supply
2c04 Definition of Supply
2c05 Schedule 8 VAT Act 1994 - Zero Rate
2c06 Schedule 9 - Exemptions
2c07 Deemed Supplies and Self-Supplies
2c08 Value of the Supply
2c09 Time of Supply
2c10 Input Tax - When to Recover
2c11-a Partial Exemption - Part A
2c11-b Partial Exemption - Part B
2c11-c Partial Exemption - Part C
2c12-a VAT Records and Returns - Part A
2c12-b VAT Records and Returns - Part B
2c13-a Accounting for VAT - Part A
2c13-b Accounting for VAT - Part B
2c14 Bad Debt Relief
2c15-a HMRC Powers, Appeals and Assessments - Part A
2c15-b HMRC Powers, Appeals and Assessments - Part B
2c16 Penalties for Incorrect Returns
2c17 Penalties for Failure to Notify
2c18 Default Surcharge
2c19 Penalties for Late Returns and Late Filing
2c20 Interest and Other Points
2c21 Refunds and Repayment Interest
2c22-a International Aspects - Goods - Part A
2c22-b International Aspects - Goods - Part B
2c23-a International Services - Part A
2c23-b International Services - Part B
2c23-c International Services - Part C
2c24-a Land and Buildings - Zero and Reduced Rating - Part A
2c24-b Land and Buildings - Zero and Reduced Rating - Part B
2c25 Land and buildings - Exemption and Standard Rating
2c26 Land and Buildings - Option to Tax
2c27-a Capital Goods Scheme - Part A
2c27-b Capital Goods Scheme - Part B
2c28 Transfer of a Going Concern
2c29 Groups
2c30-a The Flat Rate Scheme - Part A
2c30-b The Flat Rate Scheme - Part B
2c31-a Retail Schemes - Part A
2c31-b Retail Schemes - Part B
2c32 Farmers Flat Rate Scheme
2c33 Charities
2c34 Second Hand Goods Scheme
2c35 Agency
2c36-a Tour Operators Margin Scheme - Part A
2c36-b Tour Operators Margin Scheme - Part B

Tolley Tax Tutor FA 2020 Value Added Tax Lectures

Download Lecture Tax Tables PDF

Download Lecture tax tables

January 2021

The tax tables show taxable rates for this Lecture.

Download Lecture tax tables PDF

Latest Value Added Tax Lectures

Tolley Tax Tutor January 2020

Tolley Tax Tutor FA 2019 Value Added Tax Lectures

2c01 VAT General Principles
2c02-a Registration - Part A
2c02-b Registration - Part B
2c03 Definition of Supply
2c04 Liability of the Supply
2c05 Schedule 8 VAT Act 1994 - Zero Rate
2c06 Schedule 9 - Exemptions
2c07 Deemed Supplies and Self-Supplies
2c08 Value of the Supply
2c09 Time of Supply
2c10 Input Tax - When to Recover
2c11-a Partial Exemption - Part A
2c11-b Partial Exemption - Part B
2c11-c Partial Exemption - Part C
2c12-a VAT Records and Returns - Part A
2c12-b VAT Records and Returns - Part B
2c13-a Accounting for VAT - Part A
2c13-b Accounting for VAT - Part B
2c14 Bad Debt Relief
2c15-a HMRC Powers, Appeals and Assessments - Part A
2c15-b HMRC Powers, Appeals and Assessments - Part B
2c16 Penalties for Incorrect Returns
2c17 Penalties for Failure to Notify
2c18 Default Surcharge
2c19 Penalties for Late Returns and Late Filing
2c20 Interest and Other Points
2c21 Refunds and Repayment Interest
2c22-a International Aspects - Goods - Part A
2c22-b International Aspects - Goods - Part B
2c23-a International Services - Part A
2c23-b International Services - Part B
2c23-c International Services - Part C
2c24-a Land and Buildings - Zero and Reduced Rating - Part A
2c24-b Land and Buildings - Zero and Reduced Rating - Part B
2c25 Land and buildings - Exemption and Standard Rating
2c26 Land and Buildings - Option to Tax
2c27-a Capital Goods Scheme - Part A
2c27-b Capital Goods Scheme - Part B
2c28 Transfer of a Going Concern
2c29 Groups
2c30-a The Flat Rate Scheme - Part A
2c30-b The Flat Rate Scheme - Part B
2c31-a Retail Schemes - Part A
2c31-b Retail Schemes - Part B
2c32 Farmers Flat Rate Scheme
2c33 Charities
2c34 Second Hand Goods Scheme
2c35 Agency
2c36-a Tour Operators Margin Scheme - Part A
2c36-b Tour Operators Margin Scheme - Part B

Tolley Tax Tutor FA 2019 Value Added Tax Lectures

Download Lecture Tax Tables PDF

Download Lecture tax tables

January 2020

The tax tables show taxable rates for this Lecture.

Download Lecture tax tables PDF

Latest Value Added Tax Lectures

Tolley Tax Tutor December 2018

Tolley Tax Tutor FA 2018 Value Added Tax Lectures

2c01 VAT General Principles
2c02-a Registration - Part A
2c02-b Registration - Part B
2c03 Definition of Supply
2c04 Liability of the Supply
2c05 Schedule 8 VAT Act 1994 - Zero Rate
2c06 Schedule 9 - Exemptions
2c07 Deemed Supplies and Self-Supplies
2c08 Value of the Supply
2c09 Time of Supply
2c10 Input Tax - When to Recover
2c11-a Partial Exemption - Part A
2c11-b Partial Exemption - Part B
2c11-c Partial Exemption - Part C
2c12 VAT Records and Returns
2c13-a Accounting for VAT - Part A
2c13-b Accounting for VAT - Part B
2c14 Bad Debt Relief
2c15-a HMRC Powers, Appeals and Assessments - Part A
2c15-b HMRC Powers, Appeals and Assessments - Part B
2c16 Penalties for Incorrect Returns
2c17 Penalties for Failure to Notify
2c18 Default Surcharge
2c19 Penalties for Late Returns and Late Filing
2c20 Interest and Other Points
2c21 Refunds and Repayment Interest
2c22-a International Aspects - Goods - Part A
2c22-b International Aspects - Goods - Part B
2c23-a International Services - Part A
2c23-b International Services - Part B
2c23-c International Services - Part C
2c24-a Land and Buildings - Zero and Reduced Rating - Part A
2c24-b Land and Buildings - Zero and Reduced Rating - Part B
2c25 Land and buildings - Exemption and Standard Rating
2c26 Land and Buildings - Option to Tax
2c27-a Capital Goods Scheme - Part A
2c27-b Capital Goods Scheme - Part B
2c28 Transfer of a Going Concern
2c29 Groups
2c30-a The Flat Rate Scheme - Part A
2c30-b The Flat Rate Scheme - Part B
2c31-a Retail Schemes - Part A
2c31-b Retail Schemes - Part B
2c32 Farmers Flat Rate Scheme
2c33 Charities
2c34 Second Hand Goods Scheme
2c35 Agency
2c36-a Tour Operators Margin Scheme - Part A
2c36-b Tour Operators Margin Scheme - Part B

Tolley Tax Tutor FA 2018 Value Added Tax Lectures

Download Lecture Tax Tables PDF

Download Lecture tax tables

December 2018

The tax tables show taxable rates for this Lecture.

Download Lecture tax tables PDF

Latest Value Added Tax Lectures

Tolley Tax Tutor December 2017

Tolley Tax Tutor FA 2017 Value Added Tax Lectures

2c01 VAT General Principles
2c02-a Registration - Part A
2c02-b Registration - Part B
2c03 Definition of Supply
2c04 Liability of the Supply
2c05 Schedule 8 VAT Act 1994 - Zero Rating
2c06 Schedule 9 - Exemptions
2c07 Deemed Supplies and Self-Supplies
2c08 Value of the Supply
2c09 Time of Supply
2c10 Input Tax - When to Recover
2c11-a Partial Exemption - Part A
2c11-b Partial Exemption - Part B
2c11-c Partial Exemption - Part C
2c12 VAT Records and Returns
2c13-a Accounting for VAT - Part A
2c13-b Accounting for VAT - Part B
2c14 Bad Debt Relief
2c15-a HMRC Powers, Appeals and Assessments - Part A
2c15-b HMRC Powers, Appeals and Assessments - Part B
2c16 Penalties for Incorrect Returns
2c17 Penalties for Failure to Notify
2c18 Default Surcharge
2c19 Penalties for Late Returns and Late Filing
2c20 Interest and Other Points
2c21 Refunds, Repayment Supplement and Interest
2c22-a International Aspects - Goods - Part A
2c22-b International Aspects - Goods - Part B
2c23-a International Services - Part A
2c23-b International Services - Part B
2c23-c International Services - Part C
2c24-a Land and Buildings - Zero and Reduced Rating - Part A
2c24-b Land and Buildings - Zero and Reduced Rating - Part B
2c25 Land and Buildings - Exemption and Standard Rating
2c26 Land and buildings - Option to Tax
2c27-a Capital Goods Scheme - Part A
2c27-b Capital Goods Scheme - Part B
2c28 Transfer of a Going Concern
2c29 Groups
2c30-a The Flat Rate Scheme - Part A
2c30-b The Flat Rate Scheme - Part B
2c31-a Retail Schemes - Part A
2c31-b Retail Schemes - Part B
2c32 Farmers Flat Rate Scheme
2c33 Charities
2c34 Second Hand Goods Scheme
2c35 Agency
2c36-a Tour Operators Margin Scheme - Part A
2c36-b Tour Operators Margin Scheme - Part B

Tolley Tax Tutor FA 2017 Value Added Tax Lectures

Download Lecture Tax Tables PDF

Download Lecture tax tables

December 2017

The tax tables show taxable rates for this Lecture.

Download Lecture tax tables PDF

Latest Value Added Tax Lectures

Tolley Tax Tutor February 2017

Value Added Tax Lectures

2c01 VAT General Principles
2c02-a Registration - Part A
2c02-b Registration - Part B
2c03 Definition of Supply
2c04 Liability of the Supply
2c05 Schedule 8 VAT Act 1994 - Zero Rating
2c06 Schedule 9 - Exemptions
2c07 Deemed Supplies and Self-Supplies
2c08 Value of the Supply
2c09 Time of Supply
2c10 Input Tax - When to Recover
2c11-a Partial Exemption - Part A
2c11-b Partial Exemption - Part B
2c11-c Partial Exemption - Part C
2c12 VAT Records and Returns
2c13-a Accounting for VAT - Part A
2c13-b Accounting for VAT - Part B
2c14 Bad Debt Relief
2c15-a HMRC Powers, Appeals and Assessments - Part A
2c15-b HMRC Powers, Appeals and Assessments - Part B
2c16 Penalties for Incorrect Returns
2c17 Penalties for Failure to Notify
2c18 Default Surcharge
2c19 Penalties for Late Returns and Late Filing
2c20 Interest and Other Points
2c21 Refunds, Repayment Supplement and Interest
2c22-a International Aspects - Goods - Part A
2c22-b International Aspects - Goods - Part B
2c23-a International Services - Part A
2c23-b International Services - Part B
2c23-c International Services - Part C
2c24-a Land and Buildings - Zero and Reduced Rating - Part A
2c24-b Land and Buildings - Zero and Reduced Rating - Part B
2c25 Land and Buildings - Exemption and Standard Rating
2c26 Land and buildings - Option to Tax
2c27-a Capital Goods Scheme - Part A
2c27-b Capital Goods Scheme - Part B
2c28 Transfer of a Going Concern
2c29 Groups
2c30-a The Flat Rate Scheme - Part A
2c30-b The Flat Rate Scheme - Part B
2c31-a Retail Schemes - Part A
2c31-b Retail Schemes - Part B
2c32 Farmers Flat Rate Scheme
2c33 Charities
2c34 Second Hand Goods Scheme
2c35 Agency
2c36-a Tour Operators Margin Scheme - Part A
2c36-b Tour Operators Margin Scheme - Part B

Value Added Tax Lectures

Download Lecture Tax Tables PDF

Download Lecture tax tables

February 2017

The tax tables show taxable rates for this Lecture.

Download Lecture tax tables PDF
Reed Elsevier
Reed Elsevier