VAT Registration Handbook

I read a great many tribunal reports and am therefore familiar with the grief that getting VAT registration wrong can cause to businesses large and small.

Graham Elliott states in his introduction “It can be a very contentious and difficult area indeed if things do not go according to plan.” So it is useful to have a wide range of the issues set out in one place explained with the clarity and conciseness to be expected from the Taxation Awards 2011 writer of the year.

The book does not seek simply to help a practitioner fill in a VAT registration form. The chapter on that subject comes near the end and starts by acknowledging that HMRC’s own guidance is comprehensive.

The writer concentrates on highlighting practical problems that would otherwise be missed rather than reproducing or paraphrasing material a reader would find on the Revenue’s...