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By: Butterworth & Co (canada)  09-12-2011

Tolley's VAT Cases 2011 is a single-volume publication which contains concise summaries of more than 4,000 essential court and VAT Tribunal decisions, from 1973 to 1 January 2011, relevant to current legislation.

Cases are classified into chapters which are arranged alphabetically, making navigation quick and simple, and allowing case summaries from any year to be rapidly located.

The new edition of Tolley's VAT Cases contains a revised introductory survey discussing leading decisions reached in 2010, an expanded chapter on input tax with summaries of the 2010 decisions concerning circular transactions and 'carousel fraud' and an updated chapter on education, which now includes a section on examination services.

Key Benefits of Tolley's VAT Cases:

  • Portability – concise, portable single volume publication - Tolley's VAT Cases book can easily fit into a briefcase or go with a customer to a meeting / into court
  • Easy to use, quick and simple navigation allowing case summaries from any year to be rapidly located - perfect for busy practitioners that want to save time, money and resources while searching for information - cases are classified into chapters which are arranged alphabetically
  • Tolley's VAT Cases 2011 contains succinct summaries of essential court and VAT Tribunal decisions, from 1973 to 1 January 2011, relevant to current legislation

1. Agents
2. Appeals
3. Assessment
4. Bad Debts
5. Books, Etc.
6. Buildings and Land
7. Business
8. Business Entertainment
9. Capital Goods Scheme
10. Cash Accounting Scheme
11. Charities
12. Clothing and Footwear
13. Clubs, Associations and Organisations
14. Collection and Enforcement
15. Construction of Buildings, Etc.
16. Death
17. Default Interest
18. Default Surcharge
19. Drugs, Medicines, Aids for the Handicapped, Etc.
20. Education
21. European Community Law
22. European Community: Single Market
23. Exemptions: Miscellaneous (Vata 1994, Sch 9)
24. Exports
25. Farming (Vata 1994, S 54)
26. Finance
27. Flat-Rate Scheme (Vata 1994, S 26b)
28. Food
29. Fuel and Power
30. Gold
31. Groups of Companies
32. Health and Welfare
33. Human Rights
34. Imports
35. Input Tax
36. Insolvency
37. Insurance
38. International Services
39. Invoices and Credit Notes
40. Land
41. Local Authorities And Statutory Bodies
42. Management Services
43. Motor Cars
44. Overseas Traders
45. Partial Exemption
46. Partnership
47. Payment of Tax
48. Penalties: Criminal Offences
49. Penalties: Evasion of Tax
50. Penalties: Failure to Notify, Etc.
51. Penalties: Misdeclaration
52. Penalties: Regulatory Provisions
53. Pension Funds
54. Protected Buildings
55. Reduced-Rate Supplies: Miscellaneous (Vata 1994, Sch 7a)
56. Registration
57. Retailers? Special Schemes
58. Returns
59. Second-Hand Goods
60. Self-Supply
61. Supply
62. Tour Operators and Travel Agents
63. Trade Unions, Professional and Public Interest Bodies
64. Transfers of Going Concerns
65. Transport
66. Valuation
67. Warehoused Goods and Free Zones
68. Zero-Rating: Miscellaneous (Vata 1994, Sch 8)

Table of Cases
Table of Statutes
Table of Statutory Instruments
Table of European Community Directives

By Alan Dolton MA (Oxon)


An Appreciation by Phillip Taylor MBE and Elizabeth Taylor of Richmond Green Chambers

'The Times' has already said it, but we cannot help but repeat it: Tolley's VAT Cases 2011 is indeed 'the bible of the UK VAT industry'.

Quite an industry it has become too! Since the introduction of VAT in 1973, the resulting thousands of appeal decisions have constituted, in the words of the editors, 'an essential commentary on many aspects of the legislation' as well as 'the impact of the tax on an increasing range of business and private circumstances.'

This latest, annually published edition of Tolley's, the twenty-sixth to be precise, contains entries for over 4,000 cases in nearly 2,000 pages. The title is fully comprehensive, comprising public court and tribunal decisions relevant to current VAT legislation. The subtitle of the volume is self-explanatory. It's indeed 'a comprehensive digest of reported value added tax decisions relevant to current legislation form 1973 to January 2011' and just what we need as practitioners.

A definitive work of reference though it is, this Tolley publication certainly reveals the vicissitudes of business life and the human condition as we know it.

What excuses, for example, for late submission of your VAT return will the tribunal accept, or not? The section on 'Default Surcharge: whether a 'reasonable excuse' covers case after case on this issue to great effect.

Death is usually a reasonable excuse (although it would probably be foolhardy to assume always!). Pregnancy and its complications is often a 'reasonable excuse', but again, not always - especially in the instance of a trader's wife who gave birth to a daughter less than four weeks before the (VAT) return was due. The trader's appeal against a default surcharge for submitting the return late was dismissed, the child's birth, said the tribunal 'was an event which must have been anticipated for a considerable period.'

Putting all this aside, no tax practitioner or lawyer active in this field should be without the latest edition of 'Tolley's VAT Cases'. The book is also the ideal reference for accountants, students, company secretaries, or anyone in any way involved in VAT. The publication 'VAT Intelligence' has described the indexing system as 'far easier to use than the (official) index to the VAT tribunal decisions' which is a telling statement, indeed.

This latest edition contains much new material. The chapters on 'Appeals', Business' and 'European Community Law' have been expanded and there are summaries of more than 50 court decisions and over 100 decisions reached in 2010, plus an introductory survey discussing the most important of these decisions.

For ease of reference, there are three ways, basically, to look things up: the Contents List at the beginning of the book, the very extensive Table of Statues, and the equally extensive general subject index at the back.

So, if you're involved professionally in this often complex area, 'Tolley's VAT Cases' in the most up-to-date edition should be an essential purchase living up to its description in 'The Times' as the UK VAT industry bible, and very grateful we are for it in this area of practice.

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