SOURCE CURRENCY 1 July 2024 UPDATE INFORMATION Tolley’s Value Added Tax 2024-25 Second Edition brings together all the latest information relevant to VAT up to 1 July 2024 including details of the Finance Act 2024 and the Finance (No 2) Act 2024. This edition contains A rewritten chapter on the Tour Operators’ Margin Scheme (TOMS) to provide clearer coverage of the topic. Commentary on VAT case decisions released during the first half of 2024 including: Monmore Properties Ltd, G Graham t/a Skin Science , Colchester Institute Corporation (No. 2) , Wm Morrison Supermarkets plc , Innovative Bites Ltd, Walkers Snack Foods Ltd, Quibic Advisory Services Ltd, The Prudential Assurance Company Ltd, Block-Aid Ltd, Aspire in the Community Services Ltd, Fount Construction Ltd, Northumbria Healthcare NHS Foundation Trust, Hippodrome Casino Ltd. References to HMRC guidance so that readers can easily check what HMRC has said about the topic being researched.