Publisher's Synopsis
THis text represents a digest of VAT court and tribunal decisions, relevant to current legislation, from 1973 to 1 January 1993. Chapters on penalties, default surcharge, input tax and supply have been rewritten to provide clearer identification of relevant cases. Concise summaries are given of more than 3000 VAT court and tribunal decisions, and summaries are cross-referenced and include annotations to indicate where a case needs to be read in the light of subsequent decisions of legislative changes. The text has been updated to cover the Finance Acts 1992 and the Special Provisions Order 1992, and there is also an introductory survey of the leading 1992 decisions and a description of the VAT appeals machinery.
