Trading Places? VAT and Customs Treatment of Imports, Exports and ‘Intra-EC’ Trading

Publisher: Spiramus; paperback

A challenge for any author or publisher is to be clear about the reader for whom he or she is writing. In the case of a book on VAT and overseas trading this might be the in-house accounting staff at an import or export business a practitioner who has a diverse range of clients who trade with overseas countries or VAT specialists in industry looking for extra knowledge on cross-border trading matters.

My main problem with this book was that I was not clear of its intended reader and as a result it came across as a general summary of everything one might need to know about cross-border trading in goods rather than a tool for a particular person or business.

My other main concern was that although the title includes the phrase ‘”intra-EC” trading’ it covers...