This work provides practical advice on achieving the optimum tax position, thereby preventing unnecessary VAT liabilities and avoiding the many pitfalls of this complicated tax. It comprises 23 chapters, each written by a practising expert. The text incorporates the changes introduced by UK and EU legislation and case law up to the year 2000, and discusses the procedures which a taxpayer might take in contentious situations. Tables of cases and statutes are provided to allow the reader to research each point fully and there are worked examples based on the law current in the year 2000.
Publisher: LexisNexis UK
Edition: Revised edition
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