Indirect Tax

Entity identity

I t seems to me that buy-to-let landlords have had some challenging tax issues to deal with in recent times....

Focusing the picture

As all will be aware, VAT was introduced into the UK more than 40 years ago in 1973 and it is often referred to as being...

A new category

The flat rate scheme (FRS) has been an important part of the VAT system since April 2002, and has saved thousands of pou...

Partial exemption

For many companies and tax advisors partial exemption can be a daunting area of the VAT legislation and one that it is v...