Tolley's Practical VAT Newsletter was discontinued in November 2013. Users should now refer to De Voil Indirect Tax Intelligence (subject to subscription).

Tolley's Practical VAT Service is an updating reference work that aims to keep subscribers up to date with changes in VAT statutory instruments, customs interpretation and case law as they develop. It provides clear and thorough descriptions of VAT law and practice and is updated four times each year.

Print ISSN: 1743-5773

SOURCE CURRENCY
Volume 27, Issue 12, 1 December 2013 (Archive)

Citation: 27 PVN 12, 81

UPDATE INFORMATION
Articles
Abusive Practice

Case Notes
Self-supplies of goods
Financial transactions
Invoices
Failure to notify — mitigation of penalty
Drugs and prostheses used to treat hospital patients
Penalties for errors: amount of penalty
Transfer of 'totality of assets'
Fuel and power — disposable barbecues
Lease of land — supply of water
Scope of Article 306
Education (Article 13A1(i))
Penalty mitigated by 100%
Betting, lotteries, etc. (Article 13B(f))
Input tax incurred before joining VAT group