Written by a qualified tax adviser, solicitor and university lecturer, this book provides a basic introduction to the UK value added tax system and requires no previous knowledge. It considers the VAT affairs of the various example businesses in a practical and approachable manner. rnThe book is ideal for those who wish to acquire a general understanding of how VAT is calculated and on what basis. It is also aimed at people starting any kind of course of study which may require knowledge of UK VAT, such as accountancy, law, business, finance or management. rnThe narrative is clear, concise and accessible, and can be read from start to finish in several sittings to give a good, basic appreciation of the subject. rnTopics covered include the charge to VAT, VAT registration, input and output tax, VAT returns and invoicing, exemptions, rates of VAT and several other areas.