Practical, in-depth commentary on VAT, written in a clear style, at an intermediate level.
This extensive volume (over 1,100 pages) offers clear, practical commentary on those VAT topics that accountants and tax advisers are called to deal with on a regular basis. The book looks at property, cross-border transactions, partial exemption and the capital goods scheme, zero rating, reduced rating, exemptions, special schemes (including the flat rate scheme), VAT groups, and the practical aspects of dealing with HMRC.
Aimed at tax professionals who do not specialise in VAT.