This handbook is the definitive guide to indirect tax legislation. Endorsed by the Chartered Institute of Taxation (CIOT), the new edition of this title is vital. It contains up-to-date consolidated legislation and technical material relating to value added tax, stamp taxes, insurance premium tax, landfill tax, aggregates levy and climate change levy. Chronological arrangement and full indexing make specific legislation easy to locate. Updated by Tolley's technical tax team, this edition includes all the latest Finance Act changes to give you a complete picture of contemporary tax legislation.
What’s new in this year’s edition:
- Fully revised and updated for the current tax year
- Incorporating the very extensive changes to UK VAT law as a result of the end of the Brexit transition period, with detailed cross-references and "signposting" notes reflecting the effect of the Northern Ireland Protocol on the VAT legislation
- Revised VAT Notices, Revenue and Customs Briefs
- Extensive referencing throughout the principal domestic UK VAT legislation to HMRC's VAT Manuals and expert commentary in De Voil Indirect Tax Service
