Tolley’s VAT Planning 2021-22 Archive

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Commentary

About this Book

This book addresses the many VAT issues that practitioners encounter on a regular basis. It aims to provide workable solutions to practical VAT problems, rather than to offer a lengthy discourse on VAT legislation. Each chapter analyses the advantages and disadvantages of various VAT positions, includes worked examples of key topics, and is concluded with practical planning points that could help save money for clients. The book has been updated to reflect developments in VAT since the 2021-22 edition was published and includes recent VAT cases to the end of May 2021, plus provisions of the Finance Act 2021.

The book includes an introductory section providing an overview of the main VAT changes and a completely updated chapter on recent VAT cases.

Graham C Brearley LLB. (Hons) has worked for the majority of his professional life in VAT. He started out with H M Customs & Excise back in 1974 and worked for 15 or so years in a number of different roles. He joined Grant Thornton in 1989 and has accumulated a further 30 years of experience as a VAT consultant providing VAT advice and solutions across many sectors to many varied clients. For the last 11 years, Graham has worked in Grant Thornton's National Tax Office providing technical and knowledge management support to the firm's VAT practice. Graham is grateful to both Neil Warren (the original author of this work) and to Alex Millar (who updated previous editions).

Graham has written extensively on VAT over the years and is currently consultant editor of De Voil Indirect Tax Intelligence.

Contributors

Graham C Brearley  Author