VAT

Essential VAT issues.

This section contains introductory guides to the often very complex area of VAT.

Advantages and disadvantages of VAT grouping.

How to reclaim VAT on supplies made to your employees.

A general overview of the principles of VAT.

A guide to the annual accounting scheme.

The conditions and requirements of claiming VAT relief on bad debts.

A guide to the cash accounting scheme.

Key actions to take and traps to avoid.

A guide to the simplified scheme for small businesses.

Making sure you comply with the rules.

04 Jun 2025

A recovery in business confidence underway with optimism rising among commercial leaders, according to the Institute of Directors (IoD).

03 Jun 2025

Ahead of the 2025 Spending Review on 11 June, the Institute for Fiscal Studies (IFS) has outlined four 'big decisions' for the government to make.

02 Jun 2025

HMRC recently named and shamed UK employers who have failed to pay their employees the National Living Wage (NLW) or the National Minimum Wage (NMW).

Accessibility links