About this Book

This book addresses the many VAT issues that practitioners encounter on a regular basis. It aims to provide workable solutions to practical VAT problems, rather than to offer a lengthy discourse on VAT legislation. Each chapter analyses the advantages and disadvantages of various VAT positions, includes worked examples of key topics, and is concluded with practical planning points that could help save money for clients. The book has been updated to reflect the VAT changes that have been introduced as a result of Finance Act 2012 and recent VAT cases. An introductory section, providing an overview of the main VAT changes, and a new chapter providing a summary of recent VAT cases, are included.

Alex Millar had worked for accountancy practices for 13 years before setting up his own tax practice in 2010. He offers VAT consultancy services to a range of small and medium sized accountants and writes on VAT issues for leading Tolley’s publications Taxation and Tax Journal.

Alex would like to thank Neil Warren, the author of previous editions of Tolley’s VAT Planning – a book which Alex uses in his own practice and which forms the backbone to this updated edition for 2012-13.