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Tolley's Value Added Tax 2017-2018 (Second edition only)

It offers a complete picture of VAT. Updates include in-depth coverage of the UK and EU legislation, HMRC material, case law, tribunal decisions the provisions of both the Finance Act 2017 and the September 2017 Finance Bill. 

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£136.95
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Free delivery for UK
In Stock
Published:
ISBN/ISSN: 9780754554011

Product description

Why should you buy Tolley's Value Added Tax 2017-18

 

Due to the ever-changing nature of VAT, and your need to have access to the most up-to-date information, this vital VAT guide covers all recent changes. It offers a complete picture of VAT. Updates include in-depth coverage of the UK and EU legislation, HMRC material, case law, tribunal decisions the provisions of both the Finance Act 2017 and the September 2017 Finance Bill. This edition contains:

  • Details of HMRC’s updated guidance in respect of when holding companies can recover input tax
  • Significant CJEU VAT cases including Brockenhurst College, Euro Tyre, Litdana, Glencore, EC Commission v Luxembourg, Tibor Farkas and Santogal 
  • Significant UK cases including Colaingrove Ltd, U-Drive Ltd, Adecco UK Ltd and Taylor Wimpey
  • Details on the VAT anti-avoidance measures introduced including joint and several liability for online marketplaces and the corporate offence of failure to prevent the criminal facilitation of tax evasion (Criminal Finances Act 2017)
  • Updated information on Making tax Digital
  • Anti-avoidance legislation relating to the zero-rating of cars for use by disabled persons
  • Registration of carrying on a third country fulfilment business
  • The new regime for disclosure of indirect tax avoidance schemes
  • Penalty for involvement in transactions connected with VAT fraud  

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