(PUBLICATION FIRST MARKED AS OUT OF PRINT 18/10/04)Arranged in alphabetical subject order, from Accounting Periods to Zero-Rating, it brings together in-depth coverage of the UK and EC legislation, Customs and Excise material and relevant case law and tribunal decisions relevant to each topic, so the complete picture on any particular point can be easily found. New additions for the 2003 edition include:-* An updated and substantially revised chapter on VAT in the European Single market* Revised text on the treatment of bad debts and the repayment of input tax where consideration is not paid* An updated and substantially revised chapter on Land and Buildings to take account of the new C&E Notice 708* Revised section on sub-zero rated supplies to disabled persons and charitiesDue to the ever changing nature of VAT and your need to have access to the most up-to-date information. Tolley's VAT annual is published in two complete volumes in April and September for one price (the second edition is also available separately).

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