Value Added Tax (VAT) is probably the furthest thought from anyone's mind as they look out from the golf course clubhouse towards the first tee. But for anyone involved in the administration of golfing clubs, and in particular with their finances, grappling with VAT has been a thorny issue ever since it was introduced in the UK in 1973. This book is intended as a guide to the basic rules of VAT as they affect UK golf clubs. The book highlights many of the most common problems likely to arise in the context of VAT, and offers some practical solutions, such as how to avoid an unexpected VAT...

Aspect of the negative impact of human activities upon the environment hits the headlines on an almost daily basis. While differences remain between the major industrialized nations over the steps which should be taken to reduce that impact, many European countries, including the UK, have introduced rules to their tax systems to penalize those activities likely to cause most environmental damage, and have introduced tax incentives to reduce detrimental environmental impact. Businesses which are involved in any activity identified by the law as attracting an environmental tax penalty will need...