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BOOK REVIEW TOLLEY’S ORANGE TAX HANDBOOK 2010-2011 Consultant Editor: Roderick Cordara QC Tolley LexisNexis ISBN: Part 1 978-1-4057-5543-6 Part 2 978-1-4057-5542-9 Overall number 978-1-4057-5148-3 www.lexisnexis.co.uk INDISPENSABLE FOR PRACTITIONERS: TOLLEY’S ORANGE TAX HANDBOOK FOR 2010-2011 COVERS VAT STAMP, LANDFILL & INSURANCE PREMIUM TAXES (IPT) AND MORE An Appreciation by Phillip Taylor MBE and Elizabeth Taylor of Richmond Green Chambers Putting it simply, Tolley’s Orange Tax Handbook in two volumes covers those areas of tax not included in Tolley’s five volumes of the Yellow Tax Handbook! Endorsed by the Chartered Institute of Taxation, the two multi-volume sets remain the essential companion works for the tax practitioner. It’s wiser to have both sets for your library, and even wiser to have both in the latest editions, bearing in mind that legislation is augmented and amended each year and lesser amendments emerge from various other statutes. Statutory instruments – orders or regulations – are also amended frequently, so as a practitioner, you will need to have immediate access to the tax legislation currently in force. Also updated for 2010-2011 are the relevant provisions of FA 2010 and FA(No 2)A 2010. Volume 1 of the Orange Tax Handbook deals with Value Added Tax (VAT). Volume 2 covers Stamp Taxes, IPT (Insurance Premiums Tax), Landfill Tax, Aggregates Levy and Climate Change Levy. As with the Yellow Tax Handbook, those practitioners needing to pursue the subject matter in depth will appreciate the Handbook’s completeness, authority and attention to detail as well as the logical and consistent layout of the contents. For example, the contents are arranged in separate sections for each of the taxes covered, appropriately marked and tabbed. In each section the texts are arranged in a set order covering some of the following: UK statutes, statutory instruments… EC legislation for VAT… extra-statutory concessions… statements of practice…VAT Notices and press releases published by HMRC and including extracts from Hansard. To give another example, notes are included under each section or Schedule paragraph and are presented under such headings as: Commentary… Concession… Statement of Practice… HMRC Interpretations… Press Releases…. Cross reference…. and Simon’s Tax cases. The information presented in this edition is set out at July 2010. No account is made of changes that have taken place after that date. The reason for this is that Tolley publishes supplements to both the Yellow and Orange Handbooks to keep you up to date on the changes in the Third Finance Act 2010 so you will be as up to date as possible with this indispensable work which is a great tribute to the work which they put in to these essential titles.