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Cash basis for small businesses

The cash basis scheme was launched in 2013 to help sole traders and other unincorporated businesses benefit from a simpler way of managing their financial affairs. The scheme is open to businesses...
05-03-2015Read more

Upper Tribunal examines church conversion

The Upper Tribunal recently heard a case that concerned the development of a nursing home on the site of a church. The site consisted of the main church building, which had been extended to the rear...
05-03-2015Read more

VAT notes â new edition published

HMRC has published the latest quarterly edition of VAT notes which includes a summary of recent changes to the VAT rules. The main topics covered in the latest edition are as follows: VAT Mini One...
05-03-2015Read more