VAT – Entertainment provided to directors and partners of a…
When considering VAT on entertainment provided solely to directors or partners of a business it is generally not recoverable as VAT…
Value Added Tax
- Budget Summary
- Business
- Business Support
- Capital allowances
- Capital Gains Tax
- Construction Industry Scheme
- Corporate Governance & Regulation
- Corporation Tax
- Duties
- Employee Benefits
- Employment & Payroll
- Employment Law
- General
- HMRC notices
- Income Tax
- Inheritance Tax
- National Insurance
- Overseas personal tax issues
- Payroll
- Pension
- Personal
- Stamp Duty Land Tax
- Tax Diary
Unauthorised issue of a VAT invoice
Issuing a VAT invoice without registration or authorisation can lead to HMRC penalties, even if it is done…
When you cannot charge VAT
Not all goods and services carry a 20% VAT, knowing the right rate can save costly mistakes. When…
VAT late filing penalties
New rules mean late VAT filings and payments now trigger points, fines and interest charges. The VAT late…
VAT – digital record keeping
HMRC requires businesses to maintain accurate VAT records to ensure correct tax payments. While all businesses must retain…
VAT relief for the disabled
VAT relief is available on goods and services for people with long-term illnesses or disabilities. There are special…
