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Oban: 01631 567007 | E-mail: mail@ainsleysmith.co.uk | Fort William: 01631 567007

VAT

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

Group VAT Registration

Advantages and disadvantages of VAT grouping.

Recovering VAT on staff expenses

How to reclaim VAT on supplies made to your employees.

VAT - a summary

A general overview of the principles of VAT.

VAT - annual accounting scheme

A guide to the annual accounting scheme.

VAT - bad debt relief

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

VAT - cash accounting

A guide to the cash accounting scheme.

VAT do's and don'ts

Key actions to take and traps to avoid.

VAT - flat rate scheme

A guide to the simplified scheme for small businesses.

VAT - how to survive the enforcement powers

Making sure you comply with the rules.

06 Feb 2026

Further rate cuts crucial to support growth, says BCC

More cuts to interest rates will be needed to support economic growth, says the British Chamber of Commerce (BCC).

05 Feb 2026

EU reset must reverse trade slump, says BCC

The government must tackle the big issues around trading with the EU this year if it wants to reverse the post-Brexit trade slump, says the British Chambers of Commerce (BCC).