The rules regarding pre-registration VAT have always been a source of confusion. HMRC’s tinkering of its own internal guidance has made matters worse. What do you need to know …

  Special tax rules block relief for business entertainment costs. However, the rules can be applied in different ways. What are the dos and don’ts? Business entertainment As you probably …

The right time to opt to tax a property and whether you apply VAT to land and buildings that you own can be an important factor in your business tax …