This text provides a comprehensive summary of VAT case law relevant to current legislation up to January 1, 2002. Authored by Alan Dolton and Robert Wareham, it synthesizes over 3,500 essential court and VAT Tribunal decisions from 1973 onwards. The work includes detailed summaries of over 250 significant decisions from 2000 and an introductory survey of leading cases from 2001, offering a critical overview of the legal landscape.

This compilation serves as a vital reference for legal professionals and businesses navigating Value Added Tax legislation. By consolidating key decisions, it offers clarity on complex tax rulings and tribunal interpretations. The inclusion of historical and recent cases provides a robust framework for understanding the evolution and application of VAT law.