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Entity identity

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

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...

The motor car challenge!

The issue of whether input tax can be claimed on new cars bought by a business has kept the courts busy for many years....

Debt due to the crown

The VAT system only works properly if input tax claimed by one business has been declared as output tax by another....

Year by year

I was recently involved with a VAT problem that HMRC identified on a compliance visit, namely a difference in the sales ...

Not so simple

I have a client who is eligible to join the scheme and will save a lot of tax compared to normal VAT accounting....

Level playing field

Here is an opening teaser: what is the difference between a UK business selling £40,000 of goods each year to customers ...

A grey area of VAT

Here is an opening question: on which particular aspect of the VAT legislation will HMRC normally (possibly always) refu...