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20 Years is a Long Time in VAT!

 
Peter Hewitt Ernst & Young LLP London discusses the development of UK VAT in the period since his first article in Issue 1
 
VAT in the UK was introduced with effect from 1 April 1973 so 20 years is well over half the life of the tax. The Tax Journal has been covering all the major developments in that time and for the first 10 of those 20 years I was privileged to be commissioned to write regularly on both basic and more complex areas of the tax. In the last 10 years I have been less prolific as a result of the increased call on my time for client work and internal training. This in spite of the stalwart efforts of the current editor!
 
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