Author Description

Tolley's VAT Cases 2012 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 2012, 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 2011, an expanded chapter on input tax with summaries of the 2011 decisions concerning circular transactions and 'carousel fraud' and an updated chapter on education, which now includes a section on examination services.