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Value Added Tax 2023/24

Author: Andrew Needham, BA CTA, VAT Specialists Limited

Publication Date: January 2024

Publisher: Bloomsbury Professional

Law As Stated At: 1 January 2024

Value Added Tax 2023/24

Value Added Tax 2023/24

This annual guide to VAT provides clear and simple coverage enabling the reader to grasp current VAT law confidently. With a wealth of practical examples, this book is an ideal guide for tax advisers dealing with VAT, and small business proprietors. It offers readers an in-depth understanding of all the key parts of VAT and of what really matters to someone running a business

This accessible reference guide has a user-friendly structure with ‘signposts’ at the beginning of each chapter to summarise key topics and ‘focus points’ throughout to highlight important issues, as well as numerous worked examples demonstrating how to apply the main principles in practice. Numerous pitfalls and planning points are highlighted.

The content is updated in line with changes to legislation, new and revised guidance from HMRC on issues such as MTD, and relevant case decisions.

Andrew Needham is a Chartered Tax Adviser and heads VAT Specialists Ltd. Andrew has a degree in Law from UCNW Bangor and is a specialist in indirect taxes, international tax and land and property issues. He is also a lecturer on VAT issues. Andrew has over 30 years' experience in VAT having spent seven years in HM Customs & Excise, first as a VAT inspector, then as a departmental trainer, and finally in a headquarters policy unit dealing with the introduction of the EU single market.