This handbook provides a comprehensive guide to Value Added Tax (VAT) for the fiscal years 1995-1996. It consolidates the relevant legislation and regulations, offering clarity on the application and administration of VAT during this period.

This handbook is a specialized reference tool for tax professionals and businesses, focusing on a specific historical period of UK VAT legislation. Its value lies in its consolidation of the Value Added Tax Regulations 1995 and its coverage of the 1995-1996 fiscal years. The content is likely dense and technical, aimed at providing accurate and actionable information for compliance during that time. It serves as a historical record and a practical guide for understanding the VAT landscape of the mid-1990s.