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Caught in the claw

Can you think of three situations in the VAT world when the relevant time period to consider is more than four years?...

Freezing the threshold

There was great excitement before Budget day that the Chancellor intended to slash the VAT registration threshold from £...

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...

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....