Tolley's Value Added Tax 2023-24

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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.


5 July 2023


Tolley’s Value Added Tax 2023-24 Second Edition brings together all the latest information relevant to VAT up to 5 July 2023 including details of the Finance (No 2) Act 2023. This edition contains:

  • More information about the second-hand motor vehicle payment scheme
  • Updated information about the apportionment of output tax
  • VAT case commentary reflecting R (oao Airline Placement Ltd), Moulsdale t/a Moulsdale Properties , Rolldeen Estates Ltd, Greenspace (UK) Ltd, News Corp UK & Ireland Ltd
  • Details of recent HMRC Briefs
  • Contributors

    Edd Thompson  Author
    Alex Millar  Author