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...
Input tax challenges
There are a number of expenses incurred by a business which can present a genuine input tax challenge for many advisers:...
Countdown to MTD for VAT
What is the starting date for MTD? MTD takes effect for VAT periods beginning on or after 1 April 2019 for most VAT reg...
An impressive start
As a great fan of cricket, it is fair to say that most international players dream of a successful debut when they first...
Is there consideration?
Many readers will know that I question HMRC’s optimistic view that MTD will significantly reduce VAT errors when it is i...
Looking closely
To pick up the story from the first article I wrote on VAT and property (‘Wor