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This new looseleaf provides in-depth, technical analysis of VAT legislation and case law, and explains how EU and UK VAT law integrate together. It will help the practitioner resolve even the most complex problems encountered in practice.
The work is structured around the new 6th VAT Directive. It includes specific in-depth coverage of six special sectors: property, financial services and markets, special schemes (small undertakings/farmers/travel agents/etc), simplified procedures, public sector and charities, and telecommunications and the internet.
Throughout, it identifies the issues arising in practice, sets out the reasons they arise, cites relevant sources, draws conclusions, explains why those conclusions have been reached and sets out what the contending positions are where there is an area of debate.
Please contact our subscriptions team if any further information is required.