by Angela Bedi

A review of some of the more common schemes and their VAT implications

by Angela Bedi

The provisions relating to the flat rate scheme for small businesses

by Angela Bedi

The scheme available to farmers and others involved in designated production activities as an alternative to VAT registration

by Angela Bedi

Two special schemes to help small businesses with VAT accounting  – the cash accounting scheme and the annual accounting scheme

by Angela Bedi

The main conditions of the scheme, how it operates and the corresponding provisions for clawback of input tax

by Angela Bedi

An overview of the TOM scheme and how it works

by Angela Bedi

A review of the main VAT compliance and record-keeping requirements

by Angela Bedi

HMRC’s powers of assessment and the taxpayer’s rights to review and appeal

by Angela Bedi

When a penalty may apply and how it is calculated

by Angela Bedi

VAT margin schemes to prevent double taxation