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VAT

Essential VAT issues.

This section contains introductory guides to the often very complex area of VAT.

Advantages and disadvantages of VAT grouping.

How to reclaim VAT on supplies made to your employees.

A general overview of the principles of VAT.

A guide to the annual accounting scheme.

The conditions and requirements of claiming VAT relief on bad debts.

A guide to the cash accounting scheme.

A guide to the simplified scheme for small businesses.

Making sure you comply with the rules.

Key actions to take and traps to avoid.

20 Feb 2026

Fiscal policy 'needs a rethink', says business group

The Institute for Fiscal Studies (IFS) has warned the government that the UK's current fiscal policy 'needs a rethink'.

19 Feb 2026

UK import and export trade prospects remain uncertain, according to the British Chambers of Commerce (BCC).