Neil Warren.jpg
Debt due to the crown
The VAT system only works properly if input tax claimed by one business has been declared as output tax by another....
Year by year
I was recently involved with a VAT problem that HMRC identified on a compliance visit, namely a difference in the sales ...
Not so simple
I have a client who is eligible to join the scheme and will save a lot of tax compared to normal VAT accounting....
Most popular reads
Latest briefings
Level playing field
Here is an opening teaser: what is the difference between a UK business selling £40,000 of goods each year to customers ...
A grey area of VAT
Here is an opening question: on which particular aspect of the VAT legislation will HMRC normally (possibly always) refu...
Should I register voluntarily?
It is usually clear whether a business should register for VAT as soon as it starts trading.
In the margins
Selling goods on the internet has increased dramatically in recent years.
Uniformed VAT
Imagine this: you are a clothes retailer who gives your staff a quarterly allowance of free clothing....
Goods or services?
In my article ‘Avoiding a trip up’ in February’s Tax Adviser, I highlighted how, when completing a VAT return relating t...
Getting to grips with the option to tax
If you asked 100 accountants to name the trickiest VAT subject they deal with, I think that at least 90 would refer to ‘...