A fresh look for construction
It will be a case of third time lucky when the new reverse charge rules for the construction industry are finally introd...
Trading in goods post-Brexit
What will be the significance of a shipment of goods that arrives in GB from 1 January 2021 that has a value of less tha...
Moving the EU goalposts
Although the UK officially left the EU on 31 January, the status quo on trading arrangements continued after this date....
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...