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VAT

Essential VAT issues.

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

Group VAT Registration

Advantages and disadvantages of VAT grouping.

Recovering VAT on staff expenses

How to reclaim VAT on supplies made to your employees.

VAT - a summary

A general overview of the principles of VAT.

VAT - annual accounting scheme

A guide to the annual accounting scheme.

VAT - bad debt relief

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

VAT - cash accounting

A guide to the cash accounting scheme.

VAT do's and don'ts

Key actions to take and traps to avoid.

VAT - flat rate scheme

A guide to the simplified scheme for small businesses.

VAT - how to survive the enforcement powers

Making sure you comply with the rules.

Latest News

12 Sep 2025

'More must be done' to reform Lifetime ISAs

The Treasury Committee has stated that the government has 'not heeded warnings' that the Lifetime ISA requires reform.

11 Sep 2025

Budget Board must focus on easing the cost of doing business, says IoD

The government's Budget Board must focus on easing the cost of doing business, says the Institute of Directors (IoD).