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NEIL WARREN investigates an important rule that means some businesses must stop using the flat rate scheme
KEY POINTS
- A summary of the relevant FRS regulations.
- Do the businesses have financial economic and organisational links?
- What do these links mean in practice?
- Recent cases and particular problem areas.
- Are your clients eligible for the flat rate scheme?
One of the challenges of being a VAT writer is to identify key issues that readers are unaware of… and then write about them. 
In some cases this might produce tax saving outcomes; in other situations it might give tips on how to deal with a problem that is already evident. The latter is a case of after the horse has bolted so to speak.
But I think I may have...
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