Neil Warren

Is HMRC applying the law correctly in relation to certain flat rate scheme categories?

The problems faced by HMRC when they carry out mark-up exercises.

VAT rules on Christmas gifts and parties.

Are HMRC taking too long to process VAT error correction forms?

Two important principles of claiming input tax are considered.

HMRC’s tax crackdown on the online sales of goods could have important VAT consequences.

VAT assessments are not always credible

A surprising change in HMRC’s view of pre-registration input tax claims

VAT tips for three-party transactions

VAT concerns for landlords who offer extra services