Tolley's Value Added Tax 2024-25

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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.


30 November 2023


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