Tolley’s VAT Cases 2023

£289.00

This latest edition confirms the publication’s illustrious reputation as the definitive guide to VAT cases. It includes summaries of over 4,000 court and VAT Tribunal decisions from 1973 to 1 January 2024. This edition has over 65 new case digests added. Notable additions include: Target Group [2023] UKSC 35 (scope of finance exemption) Gray and Farrar [2023] EWCA Civ 121 (consultancy services and place of supply) Hotel la tour [2023] UKUT 178 (TCC) (recovery of VAT on costs associated with share sale) Cabot plastics CJEU Case C-232/22 (creation of fixed establishment) Ince Gordan Dadds [2023] UKFTT 44 (TC) (recovery of VAT by holding companies) Sonder Europe Limited [2023] UKFTT 610 (TC) (supplies within the Tour Operators Margin Scheme) Yorkshire Agricultural Society [2023] UKFTT 389 (TC) (scope of fundraising exemption and conforming constitution) Illuminate skin clinics [2023] UKFTT 547 (TC) (health exemption). Seller Inventory # ABE-1709963140411

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This latest edition confirms the publication’s illustrious reputation as the definitive guide to VAT cases. It includes summaries of over 4,000 court and VAT Tribunal decisions from 1973 to 1 January 2024. This edition has over 65 new case digests added. Notable additions include: Target Group [2023] UKSC 35 (scope of finance exemption) Gray and Farrar [2023] EWCA Civ 121 (consultancy services and place of supply) Hotel la tour [2023] UKUT 178 (TCC) (recovery of VAT on costs associated with share sale) Cabot plastics CJEU Case C-232/22 (creation of fixed establishment) Ince Gordan Dadds [2023] UKFTT 44 (TC) (recovery of VAT by holding companies) Sonder Europe Limited [2023] UKFTT 610 (TC) (supplies within the Tour Operators Margin Scheme) Yorkshire Agricultural Society [2023] UKFTT 389 (TC) (scope of fundraising exemption and conforming constitution) Illuminate skin clinics [2023] UKFTT 547 (TC) (health exemption). Seller Inventory # ABE-1709963140411