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HMRC redefines business activity for VAT

HMRC has replaced its six-step test about business activity for VAT to determine if an activity is “business” or “non-business”. https://www.gov.uk/government/publications/revenue-and-customs-brief-10-2022-vat-business-and-non-business-activities/vat-business-and-non-business-activities A business activity is

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Overpaid SEISS Grant?

HMRC is writing to taxpayers it believes should repay some of the self-employment income support scheme grant they received. What should you do if you

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