Tolley’s VAT Cases 2011

Tolley's VAT Cases 2011 is a single-volume publication which contains concise summaries of more than 4,000 essential court and VAT Tribunal decisions, from 1973 to 1 January 2011, relevant to current legislation.

Cases are classified into chapters which are arranged alphabetically, making navigation quick and simple, and allowing case summaries from any year to be rapidly located.

The new edition contains a revised introductory survey discussing leading decisions reached in 2010, an expanded chapter on input tax with summaries of the 2010 decisions concerning circular transactions and ‘carousel fraud’ and an updated chapter on education, which now includes a section on examination services.

This essential title will ensure you are aware of recent court or tribunal decisions that affect VAT law and will help to reduce the risk of being sued for professional negligence.

This edition of Tolley’s VAT Cases 2011 covers:

• Significant 2010 decisions including: HMRC v Loyalty Management Ltd (sales promotion schemes); HMRC v Weald Leasing Ltd (leasing scheme and ‘abusive practices’) HMRC v RBS Deutschland Holdings GmbH (EU law and anomalies in national VAT legislation – whether a tax planning scheme is an ‘abusive practice’); British Dental Association v HMRC (partial exemption and attribution of input tax)
• The chapter on ‘Appeals’ has been streamlined to take account of recent changes to the relevant legislation
• The chapter on ‘Business’ has been expanded, with a new section on cases regarding whether educational activities constitute a business
• The chapters on ‘Penalties: Failure to Notify’ and ‘Penalties: Misdeclaration and Errors’ have been updated
• Increase in standard VAT rate to 20%

Key Benefits of Tolley's VAT Cases:

• Portability – concise, portable single volume publication - it can easily fit into a briefcase or go with a customer to a meeting / into court
• Easy to use, quick and simple navigation allowing case summaries from any year to be rapidly located - perfect for busy practitioners that want to save time, money and resources while searching for information - cases are classified into chapters which are arranged alphabetically
• Succinct summaries of essential court and VAT Tribunal decisions, from 1973 to 1 January 2011, relevant to current legislation