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Deregistration tips
Life without worrying about VAT might be an attractive thought for many small business owners.
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...
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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....