The right to deduct and ‘non-existent traders’
Business slow down and the cancellation of registration
Reasonable excuse and late claims
Out of time appeal
TCGA 1992 s 171A and the redemption of loan notes
Payments in lieu of notice and redundancy
Input tax recovery and non-business activities
Bitcoin and the VAT exemption for financial transactions
Distinguishing between supplies of education and supplies of manuals
SDRT on the redemption of units