Tolley's VAT Cases 2012
- Availability:
- Available
- Product Id:
- ukprod9780754542414VC06
- Product Code:
- VC06
- ISBN/ISSN:
- 9780754542414
- Publication Date:
- 23/02/2012
- Format:
- Price:
- £144.95
Tolley's VAT Cases 2012 is a single-volume publication which contains concise summaries of more than 4,000 essential court and VAT Tribunal decisions, from 1973 to 1 January 2012, relevant to current legislation.
Cases are classified into chapters which are arranged alphabetically, making navigation quick and simple, and allowing case summaries from any year to be rapidly located.
The new edition contains a revised introductory survey discussing leading decisions reached in 2011, an expanded chapter on input tax with summaries of the 2011 decisions concerning circular transactions and 'carousel fraud' and an updated chapter on education, which now includes a section on examination services.
The new edition includes:
- Summaries of important ECJ cases including HMRC v Rank Group plc (scope of exemption for betting and gambling); Finanzamt Burgdorf v Bog (sale of hot food from snack bars) and Lebara Ltd v HMRC (sales of phonecards).
- Summaries of important tribunal decisions in 2011 including British Disabled Flying Association v HMRC (supplies to disabled people); Noor v HMRC (principle of ‘legitimate expectation’); Cumbria County Council v HMRC (VAT treatment of a decrease in consideration) and Firstpoint Europe Ltd v HMRC (place of supply to students seeking sports scholarships in USA).
Tolley's Practical VAT Newsletter
Tolley's Value Added Tax 2012 (Second edition only)
Tolley's VAT Planning 2012-13 (Part of the Tolley's Tax Planning Series)
Tolley's Orange Tax Handbook 2012-13
Moore Stephens Orange Tax Guide 2012-13
