Tolley's Value Added Tax 2020-2021 (Second edition only)
One Year Subscription Only Terms
Subscribers receive the product(s) listed on the Order Form and any Updates made available during the annual subscription period. Shipping and handling fees are not included in the annual price.
Subscribers are advised of the number of Updates that were made to the particular publication the prior year. The number of Updates may vary due to developments in the law and other publishing issues, but subscribers may use this as a rough estimate of future shipments. Subscribers may call Customer Support at 800-833-9844 for additional information.
Subscribers may cancel this subscription by: calling Customer Support at 800-833-9844; emailing email@example.com; or returning the invoice marked 'CANCEL'.
If subscribers cancel within 30 days after the product is ordered or received and return the product at their expense, then they will receive a full credit of the price for the annual subscription.
If subscribers cancel between 31 and 60 days after the invoice date and return the product at their expense, then they will receive a 5/6th credit of the price for the annual subscription. No credit will be given for cancellations more than 60 days after the invoice date. To receive any credit, subscriber must return all product(s) shipped during the year at their expense within the applicable cancellation period listed above.
Why should you buy Tolley's Value Added Tax 2020-21 (Second edition only)
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 and the provisions of the Finance Act 2020.
What’s new in this year’s edition:
- Introduction of the domestic reverse charge for certain building services (effective 1 October 2020) and trading in renewable energy certificates (effective 14 June 2019) – two further extensions of the domestic anti-avoidance provisions.
- Changes to VAT grouping rules effective 1 November 2019 – individuals and partnerships can now be included in VAT groups.
- With effect from 1 January 2020, changes to call-off stock, intermediaries in chain transactions, evidence for removals of intra-EU movements of goods and the requirement to have the customer’s VAT registration number – four VAT quick fixes that were intended to simplify cross border transactions. The UK is bound by these during the transitional period.
- Major VAT changes announced in 2020 Spring Budget – postponed import VAT accounting, zero-rating for women’s sanitary protection and e-publications and changes to the agricultural flat-rate scheme eligibility requirements.
- Government measures to relieve impact of COVID-19 relating to VAT.
Tolley's Value Added Tax 2020-21 (includes First and Second editions)Release Date: April 22, 2020£229.99
New!Pre-orderTolley's Value Added Tax 2021-22 (includes First and Second editions)New!Release Date: May 25, 2021£245.99
New!Pre-orderTolley's Value Added Tax 2021-2022 (Second edition only)New!Release Date: September 20, 2021£169.99