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Tolley's Value Added Tax 2021-22 (includes First and Second editions)

Arranged in alphabetical subject order, from accounting periods to zero-rating, Tolley's Value Added Tax offers a complete picture of VAT. It includes in-depth coverage of UK and EU legislation, HMRC material, case law and tribunal decisions. 

Publisher: LNUK
Publication Language: English
Book
$469.84
Quantity
In Stock
Published: May 28, 2021
ISBN/ISSN: 9780754557883
Publisher: LNUK

Product description

Arranged in alphabetical subject order, from accounting periods to zero-rating, Tolley's Value Added Tax offers a complete picture of VAT. It includes in-depth coverage of UK and EU legislation, HMRC material, case law and tribunal decisions. Due to the shifting nature of VAT, and your need to have access to the most up-to-date information, there are two volumes published annually: April 2021 and an edition post-Finance Act 2021.

The latest edition of the VAT annual is fully updated to cover the fact that the UK has left the EU single market from 1 January 2021. Changes include:

  • Imports – updated guidance on the procedure for importing goods into the UK, delayed and simplified import declarations, using postponed import VAT accounting and the new rules for online marketplaces and imports of consignments of goods valued at £135 or less. 
  • Northern Ireland – information on the different rules for Northern Ireland and its impact on trading with Great Britain and the EU. 
  • Place of supply of services – details on the changes to the place of supply of services rules. 

Exports – overview of the rules for all goods removed from the UK and the requirements that need to be met to zero-rate the sale.