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The VAT world in 2012

Paul Lasok QC sets out forthcoming developments in VAT

VAT is one of those taxes that constantly surprises. Even now 45 years after the First VAT Directive was adopted and 39 years after VAT was first levied in the UK we are still arguing about basic concepts of the tax. The VAT world in 2012 promises to continue the trend and we are likely to end 2012 in a different place from that in which we start the year.

Legislation and policy

On 2 December 2011 the European Commission published a summary report on the outcome of the public consultation on its 2010 Green Paper on the future of VAT. A few days later ...

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