NEIL WARREN considers how three recent tribunal cases should encourage advisers to challenge the way they allocate input tax for partly exempt traders.
NEIL WARREN considers how HMRC's efforts to combat carousel fraud can have implications for many other businesses and how advisers can deal with these problems.
The attack on VAT avoidance schemes is a high priority for Customs. NEIL WARREN, VAT consultant from Keens Shay Keens, predicts that they will have a successful year