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VAT

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.

A guide to the simplified scheme for small businesses.

Making sure you comply with the rules.

Key actions to take and traps to avoid.

19 Jul 2019

Public borrowing 'could double in 2020 as result of no-deal Brexit', OBR cautions

The Office for Budget Responsibility (OBR) has warned that public borrowing could double next year if the government fails to secure a Brexit deal.