Books and Printed Matter
What are the VAT rules on books and printed matter? What about e-publications?
View ArticleBad debts: VAT recovery
When can you recover VAT on a bad debt? How much VAT is payable to HMRC or recoverable from HMRC when only part of an invoice is paid?
View ArticleAssessments: Best judgement
What is a 'best judgement' assessment for VAT? When can HMRC raise one? What are your rights of appeal? How do you displace a best judgement assessment?
View ArticleAppeals: VAT
How do I appeal a VAT penalty? How can I request a Statutory Review? How do I appeal an HMRC decision?
View ArticleAnnual accounting
What is the VAT annual accounting scheme? How does it work? Who can use it? What are the conditions?
View ArticleAgents and principals
What is an agent for VAT purposes? When do the agency rules apply?
View ArticleAccountants' fees
Can you reclaim VAT on accountancy fees? Where can HMRC guidance be found? What is the case law?
View ArticleAbuse of rights: VAT
What does 'abuse of rights' or 'abuse of law' mean? How does this impact VAT planning? What are the primary cases?
View ArticleA beginner's guide to VAT
VAT: Where do I start? What is VAT? Who has to register for VAT? What rate should you charge? How do you calculate VAT? When are your VAT filing obligations?
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