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Countdown to MTD for VAT

What is the starting date for MTD? MTD takes effect for VAT periods beginning on or after 1 April 2019 for most VAT reg...

An impressive start

As a great fan of cricket, it is fair to say that most international players dream of a successful debut when they first...

Is there consideration?

Many readers will know that I question HMRC’s optimistic view that MTD will significantly reduce VAT errors when it is i...

Caught in the claw

Can you think of three situations in the VAT world when the relevant time period to consider is more than four years?...

Freezing the threshold

There was great excitement before Budget day that the Chancellor intended to slash the VAT registration threshold from £...

What is a disbursement?

The idea for this article was prompted by a recent First-tier Tribunal case partly won by the taxpayer about whether a c...