Tolley's VAT Cases 2013
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This latest edition confirms the publication’s illustrious reputation as the definitive guide to VAT cases. It includes summaries of over 4,000 court and VAT Tribunal decisions from 1973 to 1 January 2013.
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.
- Summaries of all significant 2012 court and tribunal decisions which are relevant to current VAT legislation. These include the ECJ decision in Lebara Ltd v HMRC (supplies of phonecards); the CA decision in R (oao Totel Ltd) v First–Tier Tribunal (limitation on Government’s ability to amend Parliamentary legislation by statutory instrument); the QB decision in R (oao Jersey Minister of Economic Development) v HMRC (VAT treatment of sales by mail order or internet); the Upper Tribunal decision in HMRC v Pendragon plc (principle of ‘abuse’); and the Upper Tribunal decision in Sub One Ltd v HMRC (VAT on toasted sandwiches).
- Introductory survey discussing the leading decisions reached in 2012.
- The chapter on ‘Food’ has been updated to take account of the changes made to the relevant legislation by Finance Act 2012.
- In the chapter on ‘Land’, the section on ‘hairdressing and massage salons’ has been updated to take account of the changes made to the relevant legislation by Finance Act 2012.