An update on HMRC’s latest position on four important VAT issues.
A recent tribunal case about a business that deliberately altered its VAT return dates to help its cash flow.
Many advisers are unaware of the VAT time limits that apply to some property deals, resulting in unexpected liabilities.
Is HMRC applying the law correctly in relation to certain flat rate scheme categories?
The problems faced by HMRC when they carry out mark-up exercises.
VAT rules on Christmas gifts and parties.
Are HMRC taking too long to process VAT error correction forms?
Two important principles of claiming input tax are considered.
HMRC’s tax crackdown on the online sales of goods could have important VAT consequences.
VAT assessments are not always credible