Tolley's Value Added Tax 2021-22: 2nd edition only

Due to the ever-changing nature of VAT, and your need to have access to the most up-to-date information, this vital VAT guide covers all recent changes. It offers a complete picture of VAT. Updates include in-depth coverage of the UK and EU legislation, HMRC material, case law, tribunal decisions and the provisions of the Finance Act 2021.

What’s new in this year’s edition:

• Widespread impact of Brexit on majority of chapters and Finance Act 2021 changes
• Imports – updated guidance on the procedure for importing goods into the UK, delayed and simplified import declarations, using postponed import VAT accounting and the new rules for online marketplaces and imports of consignments of goods valued at £135 or less
• Northern Ireland – information on the different rules and impact on trading with Great Britain and the EU
• Place of supply of services – details on the changes to the place of supply of services rules
• Exports – overview of the rules for all goods removed from the UK and the requirements that need to be met to zero-rate the sale