Publisher's Synopsis
This work provides practical advice on achieving the optimum tax position, thereby preventing unnecessary VAT liabilities and avoiding the many pitfalls of this complicated tax. It incorporates all changes introduced by recent UK and EU legislation and case law, and discusses the procedures which a tax payer might take in contentious situations. Tables of cases and statutes are provided to allow you to research each point fully, and there are worked examples based on current law demonstrate what the legislation means at a practical level.
