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      A brief guide to claiming structures and buildings allowance

      HMRC recently published new guidance on the structures and buildings allowance (SBA) following changes to the rules. This includes important information about how to claim it.

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      Leasing a car – how much VAT can you reclaim?

      With a few exceptions, reclaiming VAT paid on the purchase of a car is notoriously difficult. By comparison though, the VAT position for leasing and similar contracts is more relaxed.

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      HMRC Enquiries – beware if you have a cash business

      Even in this digital age some businesses remain heavily reliant on cash transactions. HMRC views these as high risk and as a result targets cash businesses with VAT enquiries, using special techniques to justify investigating them.

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      Did Making Tax Digital for VAT (MTDfV) pass its first proper deadline?

      The first big deadline for MTDfV is history and whilst there was a fairly high failure rate, it was not as bad as originally feared.

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