Tolley's VAT Cases 2011

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. New material for this edition: Summaries of all significant 2010 court and tribunal decisions which are relevant to current VAT legislation. Among the most significant of these are: HMRC v Loyalty Management Ltd (sales promotion schemes); HMRC v Weald Leasing Ltd (leasing schemes and ‘abusive practices’); HMRC v RBS Deutschland Holdings GmbH (EU law and anomalies in national VAT legislation); HMRC v The Atrium Club Ltd (VAT planning and ‘abusive practices’); British Dental Association v HMRC (partial exemption and attribution of input tax) Introductory survey discussing the leading decisions reached in 2010 The chapter on ‘Appeals’ has been streamlined to take account of recent changes to the relevant legislation. The chapter on ‘Business’ has been expanded, with a new section on cases concerning whether educational activities constitute a business. The chapters on ‘Penalties: Failure to Notify’ and ‘Penalties: Misdeclaration and Errors’ have been updated to take account of recent changes to the relevant legislation.