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VAT

On this page you can find articles, books and online resources providing news and key documentation on value added tax.

Featured book

Value added tax, 2018/19
Bloomsbury Professional, 2018
Featuring numerous practical examples and written in non-technical language, this book should enable professionals and non-professionals to navigate current VAT law with confidence.

Featured article

Voluntary registration and MTD
AccountingWeb, Aug 2018
The article asks if it would be better for deregister from VAT before Making Tax Digital (MTD) takes effect in 2019.

Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Articles are available to logged-in ICAEW members, ACA students and other entitled users.

Useful links

GOV.UK

Business tax: VAT
Extensive collection of HMRC guidance on rates, thresholds, managing VAT and VAT returns. Contains specific guidance for builders, car dealers, importers and tour operators.

VAT registration thresholds
Current and historical thresholds for VAT and VAT accounting schemes.

VAT manuals
A-Z of VAT manuals produced by HMRC with detailed advice for specific sectors and circumstances.

Other resources

Global VAT Online
Useful VAT news service from PwC with summaries of VAT developments around the world. Full information requires annual subscription.

Taxation & Customs Union
Directory of documents on taxation in the EU from the European Commission. Includes:

Articles and books

To find out how you can borrow books from the Library please see our guide to book loans.

You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

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