An understanding of Value Added Tax (VAT) is essential for any type of business.
Retailers and their advisers need to be familiar with the particular rules which
apply to their sector, from the special retail schemes to the VAT treatment of
vouchers and loyalty schemes, mail order sales, and sales outside the UK (both
within and outside Europe). This practical guide for UK retailers and their
advisers covers all the VAT aspects of retail sales. It is a useful reference
guide for tax lawyers, accountants, and in-house tax managers. The book provides
an introduction and overview of key developments in the last few years. Specific