While every attempt will be made to ensure that information provided is accurate at the time of publication, it should be treated as guidance only and does not constitute legal or professional advice. Tax law and guidance changes frequently and readers are advised to consult the current relevant publication for the most up-to-date information on this topic.

A selection of information has been taken from Tolley's Value Added Tax to provide you with overviews of major changes in VAT. Tolley's Value Added Tax offers a complete picture of VAT. It includes in-depth coverage of UK and EU legislation, HMRC material, case law and tribunal decisions.

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