This Town and Parish Council VAT Guide is an easy reference guide for
those engaged in administering the financial affairs of town and parish
councils in England and community councils in Wales. It focuses on the
typical range of activities that these local authorities will have. It
will be of use to town and parish clerks or treasurers and those
responsible for the book-keeping of these organisations, as well as
those responsible for auditing such bodies.
The authors have avoided using unnecessary jargon and overly technical
language in this book, while giving the reader the basic concepts of the
tax and a degree of familiarity with the common technical terms used by
H M Revenue and Customs (HMRC) in its own guidance. The most common
terms are set out in the glossary. This makes it easier to understand
how to recognise your VAT liabilities and what the associated
implications and compliance requirements are.