VAT 2006/07
By A St John Price
Published by Tottel Publishing 605 pages £19.95
When VAT was first introduced to the UK in 1972 it was naively described as a 'simple tax'. History over the last 35 years has shown the tax to be anything but simple and the great quality of this book is its use of basic everyday language in a clear reader-friendly style. The book has plenty of practical examples and each chapter is broken down into logical subtitles. The references to case law are always used to help the interpretation of a subject and the use of bullet points avoids paragraphs being too long and wordy.
Another positive that impressed me is that as well as devoting chapters to the key topics of VAT such as registration supply zero-rating etc. several chapters are...
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