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.
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Product description
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.
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