Tolley's Value Added Tax 2025-2026 (Second edition only)

Why should you buy Tolley's Value Added Tax 2025-26 (2nd Edition only)

Tolley’s VAT Annual is updated twice each year to reflect current developments in VAT and changes in HMRC guidance and policy. This title is published in 2 editions - 1st ed in May 2025 and 2nd ed October 2025. The 1st edition is up-to-date for the position up to 28 February 2025 and includes completely new material relating to private schools that reflects Finance Act 2025

• Cross-references to help readers locate relevant material
• Developments in HMRC policy relating to VAT > Updated content to reflect the decisions in HMRC v Yorkshire Agricultural Society [2025] UKUT 4 (TCC), HMRC v Sonder Europe Ltd [2025] UKUT 14 (TCC), Global By Nature v HMRC [2025] UKFTT 24 (TC) and R (oao) Anglia Ruskin Students’ Union v HMRC [2025] EWHC 296