Are you selling a business?
There are probably few subjects in the world of VAT that cause as many headaches as the transfer of a going concern (TOG...
Summer holiday boost
When asking what supplies will be subject to 5% VAT between 15 July 2020 and 12 January 2021, it is logical to divide th...
VAT schemes for small businesses
The three main VAT schemes that are available to small and medium enterprises (SMEs) are:
Business or non-business?
Why is it important to be clear about what is a business activity?
Practical VAT tips with bad debts
Despite a general healthy economy, there are still many businesses that have suffered recent bad debts....
Reverse charge challenges
A radical reverse charge system was due to be introduced for the construction industry on 1 October 2019; however, it wa...
Input tax challenges
There are a number of expenses incurred by a business which can present a genuine input tax challenge for many advisers:...