By Anne Rose, R&D Tax Consultant The Spring Statement once again saw mention of the plans from government to crack down on the abuse of […]
For most not for profit entities, VAT is an added cost that needs be considered in respect of any spend plans, particularly when the spending
The Upper Tax Tribunal recently considered whether HMRC was entitled to issue an assessment to recover amounts of VAT paid to the taxpayer in error.
The VAT surcharge system imposes no penalty the first time a business submits its VAT return later than it should have done. Neither is there
HMRC have recently released a business brief in which they confirm their acceptance that, in appropriate circumstances, the surrender of a lease can be treated