Tolley's Value Added Tax 2020-21

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Arranged in alphabetical subject order, from Accounting Periods to Zero-Rating, this text brings together in-depth coverage of the UK and EC legislation, Customs and Excise material and relevant case law and tribunal decisions on each topic.



Tolley’s Value Added Tax 2020-21 First Edition brings together all the latest information relevant to VAT up to 31 January 2020 including provisions of the Spring Budget 2020. This edition contains:

  • Changes to VAT grouping rules effective 1 November 2019
  • 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
  • Introduction of the domestic reverse charge for certain building services (effective 1 October 2020) and trading in renewable energy certificates (effective 14 June 2019)
  • VAT accounting for price adjustments effective 1 September 2019
  • 2020 Spring Budget changes – postponed import VAT accounting, zero-rating for women’s sanitary protection and e-publications and changes to the agricultural flat-rate scheme eligibility requirements
  • Advisory fuel rates from 1 March 2020
  • An up-to-date list of HMRC VAT notices Revenue & Customs Briefs and Information Sheets, with cross-references in the text


David Rudling , CTA AIIT Editorial team member
 Louise Hemmingsley CTA Author