The Tolley+™ Guidance Value Added Tax Module - expert practical VAT guidance, examples and template documents that demonstrate how to apply legislation in real-world situations.
The Tolley+ Guidance Value Added Tax module provides tax professionals and accountants with accessible and practical guidance on a wide range of VAT issues. It caters to practitioners who advise multiple businesses as well as those who work in-house on the tax affairs of a single business.
The module comprises guidance and analysis of the VAT issues relevant in a wide range of scenarios, with practical points and tips. It also guides users through compliance and reporting requirements associated with VAT.
Content is organised logically, with sections that reflect real-world workflows, starting with simple transactions and moving on to consider some of the special VAT schemes and how businesses can recover VAT, as well as covering more specialised areas of VAT such as land and property and international transactions.
This Value Added Tax module will help you determine the correct VAT treatment in the most complex situations and saves time on routine tasks like completing VAT returns and declarations.
Topics We Cover
Buying, selling and restructuring businesses Choosing and operating a special VAT scheme Dealing with sector specific VAT issues Determining VAT liability Doing business internationally Enquiries, penalties and appeals Ensuring compliance Errors, assessments and adjustments Navigating VAT on land and buildings Other practical considerations Registering and deregistering for VAT Securing VAT recovery on costs Topical issues Understanding the fundamentals of supplyOur Value Added Tax Experts
Tax Areas
Address the tax issues that affect larger companies and multinational groups – from corporation tax compliance matters, to more complex tax advisory issues such as sales, acquisitions and flotations; company reorganisations and demergers; and international aspects including transfer pricing.
Understand and answer the tax, national insurance and employment law questions that relate to employees and payroll operation. Employers, payroll operators, advisers and HR professionals can find practical and wide-ranging help in an easy-to-navigate online service.
This section tackles the myriad of tax issues faced by entrepreneurs and their businesses. It provides in-depth practical material to help you deal with compliance effectively and efficiently, whilst identifying areas of potential risk and ensuring all available relief are claimed.
Essential guidance on whether you are completing or reviewing tax returns, or dealing with tax planning work. Tax compliance topics are structured around the pages of the tax return, helping you find exactly what you need. You will also find a wealth of information to help you structure your clients’ affairs efficiently.
This section provides comprehensive advice on private client matters. For practitioners unfamiliar with this specialist area, it explains complex concepts in plain language. For the specialist private client practitioner, it goes beyond the summary of legislation found in other tax publications, and provides practical guidance on the effect of the law.
This section provides you with practical assistance to understand the VAT issues for domestic and international business transactions. It offers businesses and tax practitioners' practical tools and up-to-date information on all aspects of VAT and Customs Duty
Latest Value Added Tax News
30 June 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors...
HMRC has published its latest Stakeholder Digest (24 June 2025)....
23 June 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors...
HMRC has published Issue 132 of the Agent Update, providing a round-up of updates and reminders for tax practitioners....
HMRC has published a brief announcing a further policy change to VAT deduction on the management of pension funds....
Popular Articles
Foreign exchange issues
Foreign exchange issuesOverview of foreign exchange provisionsForeign exchange (FX) movements are generally taxed following the rules applicable to the underlying income, expenditure, asset or liability on which they arise, broadly as follows:Capital assetsOn a realisation basis (ie on disposal)
Married couple’s allowance
Married couple’s allowanceThe married couple’s allowance (MCA) is only available if one of the two spouses or civil partners was born before 6 April 1935. This means that one member of the couple must be at least 89 years old on 5 April 2024 to qualify for an allowance in the 2023/24 tax year.There
Maintenance payments
Maintenance paymentsMaintenance payments are payments made by a taxpayer to their former or separated spouse / civil partner for the maintenance of that person or their children. To obtain any tax relief for maintenance payments, one of the couple must have been born before 5 April 1935 and the
