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With a higher rate on the way, NEIL WARREN believes that tax advisers should give more priority to VAT in the future
KEY POINTS
- A higher rate should mean higher importance.
- Do clients have reliable systems to ensure that the correct rate is being paid?
- The impact on the construction industry and buildings.
- Should any option to tax be revoked?
- A checklist of key VAT issues.
Oscar Wilde once commented ‘The only way to deal with temptation is to yield to it’. Whatever the would-be prime ministers said in their pre-election TV performances about not having plans to increase the rate of VAT … we didn’t really believe them did we? 
We all knew that the ‘temptation’ to raise it at the earliest opportunity would be overwhelming. It reminded me of a recent promise I made to myself that I...
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