This second edition has been brought up-to-date with developments in this area since 1985. Presented in a new format, there are separate chapters on each of the civil VAT penalties, a new section on "Dealing with Customs and Excise" and a new chapter on VAT investigations. This book aims to provide a useful guide to avoiding disuptes with the VAT authorities, as well as explain the extensive powers available to Customs and Excise and how to use the VAT appeals machinery.