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VAT: a contextual approach

Category Technical Articles
AuthorTechnical Department
Article by Alan Sinyor, Director, International VAT group, Freshfields Bruckhaus Deringer. This article appeared in the December 2004 issue of Tax Adviser. It is striking that the majority of people who do not deal with VAT on a day-to-day basis seem to find the tax almost unintelligible, and would rather not advise on it if at all possible. By contrast, many of those who regularly advise on VAT clearly derive enormous intellectual pleasure from it. The purpose of this article (the first in a series focusing on this issue) is to try to explain this apparent anomaly and to help those who detest having anything to do with VAT gain a more positive perspective.

Technical Department
020 7235 9381

December 2004 by Alan Sinyor


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