For some time now, unincorporated businesses have been able to submit simplified accounts in order to settle their tax liabilities. The main advantage of this system is that income and expenditure is based on money received from customers and money paid to suppliers. In other words, the accruals basis, where income and outgoings are based […]

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Generally speaking, the purchase of any vehicle where there is any element of private use means any reclaim of VAT may be restricted. HMRC’s website offers the following guidance: You may be able to reclaim all the VAT on a new car if you use it only for business. The car must not be available […]

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