Tolley's Value Added Tax 2020-21 (includes First and Second editions)

Why should you buy Tolley's Value Added Tax 2020-21 (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. 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: February 2020 and an edition post-Finance Act 2020.

What’s new in this year’s edition:

• Changes to VAT grouping rules
• Changes to call-off stock
• Intermediaries in chain transactions
• Evidence for removals of intra-EU movements of goods
• The requirement to have the customer’s VAT registration number
• The 2020 Spring Budget brought in changes for VAT, including the postponed import VAT accounting, zero-rating for women’s sanitary protection and e-publications and changes to the agricultural flat-rate scheme eligibility requirements. Furthermore, changes were made to the advisory fuel rates from 1 March 2020