Author Description

This book contains entries for more than 4000 cases, comprising public VAT tribunal decisions and court decisions (High Court, Court of Session and above), decided up to 1 January 2009, which are relevant to current VAT legislation. Chapters on: agents; appeals; assessment; bad debts; books, etc.; buildings and land; business; business entertainment; capital goods scheme; cash accounting scheme; charities; clothing and footwear; clubs, associations and organisations; collection and enforcement; construction; death; default interest; default surcharge; drugs, medicines, aids for the handicapped, etc.; EC Directive 2006/112/EC; education; EC law; exemptions; exports; farming; finance; flat-rate scheme; food; fuel and power; gold; groups of companies; health and welfare; human rights; imports; input tax; insolvency; insurance; international services; invoices and credit notes; land; local authorities; management services; motor cars; overseas traders; partial exemption; partnership; payment of tax; penalties; pension funds; protected buildings; reduced-rate supplies; registration; retailers' special schemes; returns; second-hand goods; self-supply; tour operators and travel agents; trade unions etc.; transfer of going concerns; transport; valuation; warehoused goods and free zones; zero-rating.