Better together?
An undeniable outcome of the annual VAT registration threshold being frozen at £85,000 since 2017 is that more clients a...
A matter of timing
Timing is everything. This is a much-used phrase in today’s society and is often quoted in diverse subjects ranging from...
Get ready for major changes
Many GB businesses exporting low value shipments of goods to the EU have found the procedures very tricky since the end ...
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: