The topic of VAT registration may seem very straightforward, but in reality it can be contentious and difficult.

This concise book deserves a place on the shelf of every business tax adviser. In offering an array of practical advice in relation to VAT registration issues as such, the book also covers a range of related VAT topics, and will quickly earn its keep by saving research time and helping to avoid VAT pitfalls.

Topics covered include registration criteria; pros and cons of voluntary registration; supplies, including hidden supplies; “business” and “economic activity”; agent or principal, profit or consideration; business fragmentation, groups; de-registering; penalties and paperwork. This new edition also includes a chapter on the flat rate scheme (as significantly amended in 2017).