Deferring VAT and tax payments
As part of the government’s response to assist businesses during the COVID-19 crisis is the offer to defer VAT and…
Understand VAT registration, returns, schemes, rates and common compliance issues for UK businesses.
As part of the government’s response to assist businesses during the COVID-19 crisis is the offer to defer VAT and…
For VAT, the deferral will apply from 20 March 2020 until 30 June 2020. All UK businesses are eligible. How…
It has been confirmed that the taxable turnover threshold, that determines whether businesses should be registered for VAT, will be…
The VAT treatment of land and property is one of the most complex areas of the VAT legislation. Under certain…
There are special VAT rules that allow businesses to standard rate the supply of most non-residential and commercial land and…
There is a special VAT refund scheme called the VAT Retail Export Scheme or Tax-Free Shopping that allows individuals not…
The VAT system is policed by HMRC and there are penalties for breaches of the legislation. There are four conditions…
If you have clients that have been adversely affected by the new 'limited cost trader' test that was introduced on…
In Wolf-Henning Peters (Peters)(C-700/17), the Court of Justice of the EU (CJEU) concluded that certain medical diagnostic services provided by…
Where an error on a past VAT return is uncovered, you have a duty to correct the error as soon…
The VAT Flat Rate Scheme (FRS) has been designed to simplify the way a business accounts for VAT and in…
When a VAT registered business issues an invoice to their customer, they must seek to ensure that they charge the…
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