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01 June 2010 / Neil Warren
Issue: 4257 / Categories: Comment & Analysis , VAT
NEIL WARREN investigates an important rule that means some businesses must stop using the flat rate scheme


  • 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. Boxing ref moves fighter away from his KO'd opponent

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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