For some time I have thought that a useful addition to the collection of reference books on my desk would be one publication covering the VAT issues faced by non-profit organisations.
Andrew Burgess and Steve Chamberlain have made a good attempt at this in VAT for Charities and Other Voluntary Organisations. Previous publications covering this subject, notably Williams and Randall's Taxation and Charities, have looked at all tax issues affecting the sector.
For the VAT practitioner, it is certainly a useful point of reference.
The book covers all the hardy perennials one would expect - liability of incomes, VAT recovery, land and property transactions, relief on expenditure and more. It touches on most of the more complex issues that could arise and makes frequent reference to cases at VAT tribunals and beyond.
The book is handily structured by types of organisation and has several planning tips suggested by the authors.
In summary, the book is recommended as a useful point of reference for both the charity accountant and VAT adviser alike. My only criticism, and a reluctant one at that, is that on certain matters it lacks the detailed commentary the topic deserves.