Tolley's Value Added Tax 2024-25

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Commentary

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.


SOURCE CURRENCY

30 November 2023



UPDATE INFORMATION

Tolley’s Value Added Tax 2024-25 First Edition brings together developments and proposals relating to VAT that were implemented or proposed in the period to 30 November 2023. This edition includes:

  • A largely re-written chapter on exports reflecting the different definition of an export depending on whether the goods are supplied from Great Britain or Northern Ireland
  • Commentary on more than ten developments in case law since the previous edition, including the decisions in Hotel La Tour Ltd and Vistry Homes Ltd and another
  • Cross-references to help readers locate relevant supporting material
  • Information on the new online process for submitting DIY builder and converter claims for VAT refunds
  • Information on the 2024 extension of VAT reliefs for energy-saving materials
  • Updates to reflect changes in legislation and HMRC guidance

    • Contributors

    Edd Thompson  Author
    Laura Fallon  Author
    Alex Millar  Author

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    Published by:
    Tolley
    Regions of coverage:
    • United Kingdom
    Topics covered:
    • Taxation - Value Added Tax
    How often is the source updated?
    Twice a year
    How quickly is the source updated?
    Current edition of this title
    Available at:
    LexisNexis Bookstore