Tolley's Value Added Tax
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Tolley's Value Added Tax: (Tolley's Tax Annual)

Tolley's Value Added Tax: (Tolley's Tax Annual)


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About the Book

The tenth edition of this comprehensive guide covers all relevant legislation, Customs and Excise Notices and Leaflets and case law relating to value added tax. This edition is fully updated to take account of the provisions of the Finance Act 1993, over 60 new VAT statutory instruments and over 40 new C&E notices and leaflets. Chapters new to this edition include "European Community - the Single Market and Confidentiality". The chapters on accounting periods and returns, exports, fule and power, gold, imports, international services, invoices, penalties, retail schemes, supply and transport and freight have all been substantially revised. Most other chapters have also been revised to a lesser extent including new provisions relating to bad debts and private use of goods and services. The 72 chapters are arranged in alphabetical order from "Accounting Periods and Returns" to "Zero-Rating" for ease of reference and there is a subject index and tables of legislation and cases. The text is fully cross-referenced throughout. Worked examples are included where helpful.


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Product Details
  • ISBN-13: 9780854597741
  • Publisher: Lexisnexis UK
  • Publisher Imprint: Tolley Publishing
  • Height: 229 mm
  • Width: 149 mm
  • ISBN-10: 0854597743
  • Publisher Date: /09/1993
  • Binding: Paperback
  • Series Title: Tolley's Tax Annual


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