Value Added Tax: Commentary and Analysis 2nd Ed

This in-depth work provides a complete guide to VAT at both UK and EU levels. Including detailed, technical analysis of VAT legislation and case law, and an examination of how EU and UK VAT law integrate, it helps resolve even the most complex problems encountered in practice.

Formerly published in looseleaf format, the entire text has now been updated and consolidated into one hardback volume for easier reference.

• Discusses the fundamental principles of VAT in EU law so it is clear how they should be applied at national level
• Supplies in-depth, technical analysis of the legislation and case law surrounding the newly revamped 6th VAT Directive
• Explains in detail the workings of UK VAT law
• Offers detailed coverage of six special sectors: property, financial services and markets, special schemes, simplified procedures, public sector and charities, and telecommunications and the internet
• Shows how to deal with issues that arise in practice, particularly where the law is ambiguous or complex
• Sets out contending views in areas of debate so they can be used for building arguments
• Contains a table cross-referencing EC VAT Directives and UK legislation
• Describes all the procedures to follow when accounting for tax
• Deals with taxation relating to the trade of goods and services within the EU
• Covers the taxation of trade outside the EU