Author Description

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.