Vat And The Nhs

Author : Martin Kaney
Publisher : Spiramus Press Ltd
Page : 195 pages
File Size : 41,5 Mb
Release : 2012
Category : Business & Economics
ISBN : 1907444165

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VAT and the NHS by Martin Kaney Pdf

VAT and the NHS is intended to be both a reference manual and a practical guide to managing value added tax (VAT) in the UK's National Health Service (NHS). The objective of this book is to identify all of the issues in UK tax relevant to the NHS and, in a logical analysis, explain these from an NHS compliance perspective and in relation to the organizational activities of the NHS (providing further references where appropriate, if more detailed information is required). As always in VAT, there are various areas of uncertainty and unresolved issues, and this is in the nature of the tax which is constantly evolving through UK case law and new legislation. The book is based on Her Majesty's Revenue and Customs, Her Majesty's Treasury guidance and policy, and on current case law and legislation in force as of June 2012. "This book should help Taxation readers who act for clients affected by the continuing organisational change within the NHS." Taxation Magazine, Volume 170, Issue 4375, October 18, 2012, 9.

Author : Nick Wallace
Publisher : Unknown
Page : 40 pages
File Size : 50,8 Mb
Release : 2004
Category : Health facilities
ISBN : 1904624103

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Introductory Guide to Vat in the Nhs by Nick Wallace Pdf

Author : Great Britain: Parliament: House of Commons: Committee of Public Accounts
Publisher : The Stationery Office
Page : 78 pages
File Size : 43,8 Mb
Release : 2013-12-19
Category : Business & Economics
ISBN : 0215065832

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House of Commons - Committee of Public Accounts: HMRC Tax Collection: Annual Report & Accounts 2012-13 - HC 666 by Great Britain: Parliament: House of Commons: Committee of Public Accounts Pdf

In pursuing unpaid tax, HMRC has not clearly demonstrated that it is on the side of the majority of taxpayers who pay their taxes in full. Last year the Department collected less tax in real terms than it managed to collect in 2011-12. This was despite the stated ambition to crack down on tax avoidance. The tax gap as defined by HMRC did not shrink, but in 2011-12 grew to £35 billion. Furthermore, this figure does not include all the tax revenue lost. HMRC pursues tax owed by the smaller businesses but seems to lose its nerve when it comes to mounting prosecutions against multinational corporations. It predicted that it would collect £3.12 billion unpaid tax from UK holders of Swiss bank accounts and this figure was built into budget estimates, but in 2013-14 it has so far secured just £440 million. HMRC aims to make the UK more attractive to business but the incentives to international corporations may also enable them to avoid tax. HMRC needs to strike the right balance between support and enforcement. The implementation of the Real Time Information system has been encouraging overall though some small businesses are continuing to struggle. It is of concern that HMRC is planning from April 2014 to fine companies even though some face continuing challenges. The successful implementation of Universal Credit depends on RTI continuing to work properly but the system does not have full disaster recovery arrangements. System failures could have serious consequences for payments to individuals

Author : Great Britain: Department of Health: Estates and Facilities Division
Publisher : The Stationery Office
Page : 126 pages
File Size : 44,5 Mb
Release : 2007-08-22
Category : Medical
ISBN : 0113227833

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Estatecode by Great Britain: Department of Health: Estates and Facilities Division Pdf

With an amendment slip which incorporates the Directions relating to the register of public sector land. Supersedes the document 'Estatecode: essential guidance on estates and facilities management' (2002, ISBN 9780113225491). On cover and title page: Core elements

Author : Martin Kaney
Publisher : Spiramus Press Ltd
Page : 176 pages
File Size : 51,5 Mb
Release : 2015-07-17
Category : Business & Economics
ISBN : 9781907444098

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VAT and Government Departments by Martin Kaney Pdf

VAT and Government Departments is intended to be both a reference manual and a practical guide for those managing VAT in Government Departments, their advisers and key suppliers. Government Department VAT has recently been the subject of an HMRC consultation and review with new guidance published in 2015 (consolidated with revised NHS guidance), making this book timely. Public sector organisations must be registered for VAT where they engage in “economic activities”, especially where there is any competition with the private sector. There are special rules for Government Departments (and the NHS) under section 41 VAT Act 1994 known as the contracted-out services or COS rules (in relation to non-business activities) and Value Added Tax itself, governed by the VAT legislation (in relation to business activities). To understand VAT in a Government Department context it is essential to understand the fundamental duality in the tax in relation to the public sector. This is often overlooked and because in certain situations VAT can apparently be recovered in both contexts COS eligibility to recover and input tax entitlement on VAT incurred can be confused. Many of the areas covered in the text are complex in themselves and VAT and Government Departments does not attempt to examine all possibilities in all circumstances or to reproduce the full technical guidance or statute. The objective is to identify all of the issues in the tax relevant to Government Departments and in a logical analysis, explain these from a compliance perspective and in relation to the organisational activities of Government Departments (providing further references where appropriate if more detailed information is required). VAT & Government Departments is based on published HMRC and Treasury guidance and policy and on current case law and legislation in force as at 30thApril 2015.

Author : Gary Bandy
Publisher : Routledge
Page : 268 pages
File Size : 44,7 Mb
Release : 2018-12-07
Category : Business & Economics
ISBN : 9781351128285

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International Public Financial Management by Gary Bandy Pdf

Running public sector organizations requires specialist accounting and finance skills to overcome the unique challenges of the sector. Citizens rely on their governments to provide a wide range of public services from an inevitably limited budget and therefore the better that the public money is managed the more services that can be delivered. Just as there is no single best way to manage a business there is no single best way to manage public finances. Co-published by the Chartered Institute of Public Finance and Accountancy (CIPFA), the world's leading professional public finance accountancy body, International Public Financial Management: Essentials of Public Sector Accounting provides an expert introduction to public sector accounting and finance. This book was conceived to accompany CIPFA’s International Public Financial Management (IPFM) qualifications as a resource for students that seeks to capture the essential elements of the modules they study, and reflects good practice as put forward by CIPFA in its examination syllabuses. Students of public management and public sector accounting will find this a useful text. Practitioners working in the public sector will also find this concise book vital reading in seeking value for money in providing public services.

Author : Great Britain: H.M. Treasury
Publisher : The Stationery Office
Page : 184 pages
File Size : 45,5 Mb
Release : 2005
Category : Business & Economics
ISBN : 0101652127

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Public Expenditure Statistical Analyses 2005 by Great Britain: H.M. Treasury Pdf

This compendium brings together recent outturn data, estimated outturns for the latest year and spending plans over the whole range of UK public expenditure. It includes data for expenditure for central government, local government and public corporations, as well as an analysis of public expenditure by country and region. Analyses generally cover the nine years 1999-2000 to 2007-08, with some series presented over a longer time period. It is published annually, normally alongside the main supply estimates and supplementary budget information.

Author : Great Britain: Parliament: House of Commons: Committee of Public Accounts
Publisher : The Stationery Office
Page : 40 pages
File Size : 41,8 Mb
Release : 2007-12-04
Category : Political Science
ISBN : 021503760X

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Filing of VAT and company tax returns by Great Britain: Parliament: House of Commons: Committee of Public Accounts Pdf

On the basis of a report by the Comptroller and Auditor General, this report examined HM Revenue and Customs on getting VAT and Company Tax returns in on time, encouraging businesses to file tax returns online. The Department spends over £9 million a year on processing nine million VAT and Company Tax returns but one in five Company Tax returns and one in seven VAT returns are filed late or not at all. The Department lacks information on businesses that repeatedly file late and the links between late filing and other forms of non-compliance. The penalty regimes are variable and the fixed rate penalties for Company tax are low and not routinely applied, so the Department should also look at non-financial incentives such as tax clearance certificates. Less than 10% of companies' use online filing and the Department does not expect to meet its target of getting 50% of VAT returns filed online by 2007-8 and plans for mandatory online filing for Company Tax have been put back to 2010. Online filing would save the Department most of its current processing costs and be cheaper for businesses. Additional plans to reduce the administrative burden of filing taxes are unlikely to be implemented before 2011.

Author : David Sir Cooksey
Publisher : The Stationery Office
Page : 132 pages
File Size : 53,9 Mb
Release : 2006-12-06
Category : Medical
ISBN : 9780118404884

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A review of UK health research funding by David Sir Cooksey Pdf

This Review sets out to propose a structure for the funding arrangements for the whole spectrum of health research, with the objective of obtaining the maximum benefit from research success and, where possible, eliminating duplication of effort. The Review found, however, that the UK is at risk of failing to reap the full economic, health and social benefits that the UK's public investment in health research should generate. There is no overarching UK health research strategy to ensure UK health priorities are considered through all types of research and there are two key gaps in the translation of health research: (i) translating ideas from basic and clinical research into the development of new products and approaches to treatment of disease and illness; (ii) implementing those new products and approaches into clinical practice.The Review also found that the wider funding arrangements for supporting translation of ideas from conception to practice could be more coherent or comprehensive and, where arrangements exist, they do not function well. The Review identified cultural, institutional and financial barriers to translating research into practice in the publicly funded research arena. But it also found that, in the private sector, the pharmaceuticals industry is facing increasing challenges in translating research into health and economic benefit. The Review has sought to make recommendations that will increase the translation of R&D into health and economic benefit for the UK, both in the public and private sectors. The Review recommends that the Government should seek to achieve better coordination of health research and more coherent funding arrangements to support translation by establishing an Office for Strategic Coordination of Health Research (OSCHR).

Author : Great Britain. Treasury
Publisher : The Stationery Office
Page : 124 pages
File Size : 42,9 Mb
Release : 2012-03-21
Category : Business & Economics
ISBN : 010297604X

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Budget 2012 by Great Britain. Treasury Pdf

The 2012 budget, divided into two chapters and four annexes, sets out the Government's action to reform the tax system and also announces the next stages in their plans for the supply side of the economy alongside the strategy of further action in the three key areas for: (i) a stable economy; (ii) a fairer, more efficient and simpler tax system; (iii) further reforms to growth. Chapter 1, sets out the measures to realise these goals. Chapter 2, provides budget policy decisions. Announcements include: the state pension age will increase in the future to take account of increases in longevity; the economy will experience subdued but positive growth, with recovery likely to be particularly uneven this year; the Government will increase the personal allowance by a further £1,100 in April 2013, making the first £10,000 for those on low and middle income tax free; Child Benefit will be withdrawn through an income tax charge, and that the charge will only apply to households where someone has an income over £50,000 a year; the State Pension will be reformed into a single tier pension for future pensioners; that the top rate tax of income tax will be reduced from 50% to 45% from April 2012 and corporation tax by 1% from April 2012; there will be an introduction of a new Stamp Duty Land Tax rate of 7% for residential properties over £2 million and 15% to be applied to non-natural persons, such as companies taking effect from 21 March 2012, with consultation on the introduction of an annual charge; the capital gains tax regime will extend to the disposal of UK residential property by non-residents; around 20 million taxpayers from 2014-15 will be provided with a new Personal Tax Statement, detailing income tax and national insurance payments. The Government is to invest £60 million to establish a UK centre for aerodynamics and further support Network Rail to invest £130 million in the Northern Hub rail scheme. There will be consultation on simplifying Carbon Reduction Commitment energy efficiency scheme to support business. The measures outlined cover the areas of personal tax; corporate taxes; tax measures affecting property, pensions, charities; indirect taxes; tax reliefs; anti-avoidance; tax administration and supply side reform.

Author : Great Britain: Parliament: House of Commons: Public Administration Select Committee
Publisher : The Stationery Office
Page : 82 pages
File Size : 52,6 Mb
Release : 2011-12-14
Category : Political Science
ISBN : 0215040015

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The Big Society by Great Britain: Parliament: House of Commons: Public Administration Select Committee Pdf

Incorporating HC 716. Additional written evidence is contained in Volume 3 on the Committee website at www.parliament.uk/pasc

Author : Great Britain. Parliament. House of Commons. Committee of Public Accounts
Publisher : The Stationery Office
Page : 44 pages
File Size : 42,6 Mb
Release : 2004
Category : Business & Economics
ISBN : 0215018842

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Tackling VAT Fraud by Great Britain. Parliament. House of Commons. Committee of Public Accounts Pdf

Traders may not pay the correct amount of Value Added Tax (VAT) for a number of reasons including error, deliberately understating their VAT liabilities or through systematic attacks on the VAT system, with an estimated £11.9 billion lost in VAT in 2002-03. Following on from the NAO's report (HCP 357, session 2003-04; ISBN 0102927375), the Committee's report examines the scale of losses; ways of preventing and detecting fraud and other non-compliance; and methods of investigating and dealing with fraudsters. Findings include: there is scope for greater data sharing with the Inland Revenue to detect traders who are evading VAT by operating in the shadow economy (likely to be improved with the creation of the new revenue department); data sharing with other member states is particularly important in tackling missing trader fraud; more investigations and prosecutions for all types of VAT fraud would be cost effective; and Customs should make greater use of sanctions against under-declarations by accountants, lawyers and tax advisers, whilst working with the business community and professional bodies concerned to agree criteria for reporting and the remedial action expected.

Author : Jones, Ray
Publisher : Policy Press
Page : 400 pages
File Size : 49,7 Mb
Release : 2018-12-05
Category : Social Science
ISBN : 9781447351283

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In Whose Interest? by Jones, Ray Pdf

As the government continues to open up child protection and social work in England to a commercial market place, what is the social cost of privatising public services? And what effect has the failure of previous privatisations had on their provision? This book, by best-selling author and expert social worker Ray Jones, is the first to tell the story of how crucial social work services, including those for families and children, are now being out-sourced to private companies. Detailing how the failures of previous privatisations have led to the deterioration of services for the public, it shows how this trend threatens the safety and wellbeing of vulnerable children and disabled adults.

Author : Mike Gilbert,Ben Willis
Publisher : Royal College of General Practitioners
Page : 140 pages
File Size : 52,7 Mb
Release : 2015-04-21
Category : Medical
ISBN : 9780850844047

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Hot Topics in Financial and Legal Matters for General Practice by Mike Gilbert,Ben Willis Pdf

Medical practice is not only a specialist occupation but also a business. Practice finance and law are complex matters and it is becoming increasingly difficult to run a successful practice in the present climate. With the pressures facing GPs and practice managers at an all-time high it is now essential to work ‘on’ as well as ‘in’ the practice. To do this practices need to reorganise to create time to undertake these hugely important tasks. This compendium of hot topics around accounting, banking and legal issues will be of enormous use to practice managers and GPs. The topics have been carefully selected to be as up to date and applicable to current issues as possible. The topics include: changes to the GP contract and their financial impact, tax returns, partnership roles, disputes and changes, incorporation, practice mergers and federations, GP property ownership, loans, security and overdrafts, recruitment of partners, salaried GPs and locums, retirement and pensions, the types of private work available. The easy-to-read topics are support by worked examples and tables throughout. This book will assist with the success of a practice in terms of earnings, quality of life and indeed patient care. It will help GPs and practice managers find and take the time to work ‘on’ as well as ‘in’ the business.

Author : William Latimer-Sayer KC
Publisher : Bloomsbury Publishing
Page : 1163 pages
File Size : 51,8 Mb
Release : 2018-03-01
Category : Law
ISBN : 9781784517281

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Personal Injury Schedules: Calculating Damages by William Latimer-Sayer KC Pdf

Personal Injury Schedules: Calculating Damages covers in one single volume all that the PI practitioner needs in order to calculate damages in a personal injury case. It provides a guide to the assessment of damages and presentation of schedules. The emphasis remains on the practical application of the rules and principles involved, covering a variety of claims ranging from the small to the catastrophic. Defendants are also catered for, with a substantial chapter on Counter-Schedules. The book contains comprehensive and up-to-date analysis of the relevant principles and case law in a practical handbook style with valuable advice on presentation and strategy, complimented by a raft of precedents. Its key strengths are its clear and structured presentation and calculation of difficult items of loss with checklists, bullet points and tables offering immediate solutions for the busy practitioner, who needs accurate information on a daily basis in the courtroom or the office. This new edition is fully updated to take account of the following developments resulting from case law since the last edition: Fatal Accident Act multipliers: Knauer v MOJ [2016] UKSC 9; Pre-existing conditions: Reaney v University Hospital of North Staffordshire [2015] EWCA Civ 1119; Residual earnings discount factors: Billett v MOD[2015] EWCA Civ 773; Review of the highest court award ever made: Robshaw v United Lincolnshire Hospitals NSH Trust [2015] EWHC 923 (QB); Developments in the approach to interim payment applications: Smith v Bailey [2014] EWHC 2569 (QB); Recoverability of credit hire claims: Brent v Highways & Utilities Construction & others [2011] EWCA Civ 1384; Opuku v Tintas [2013] EWCA Civ 1299; Zurich Insurance v Umerji [2014] EWCA Civ 357; Sobrany v UAB Transtira [2016] EWCA Civ 28; Fatal accidents and incompatibility with the ECHR: Swift v Secretary of State for Justice [2013] EWCA Civ 193; Periodical payment orders: RH v University Hospitals Bristol Foundation Trust [2013] EWHC 299 (QB); Wallace v Follett [2013] EWCA Civ 146; Striking out dishonest claims: Fairclough Homes Ltd v Summers [2012] UKSC 26; Assessment of multipliers when not constrained by the Damages Act 1996: Simon v Helmot [2012] UKPC 5; Assessment of life expectancy: Whiten v St George's Healthcare NHS Trust [2011] EWHC 2066 (QB).