NEWS & VIEWS
E-cigarettes – do they attract the reduced rate of VAT?
It gets reported that ‘vaping’ has helped some three million smokers quit or reduce their smoking habits. Recent government research suggests it has saved the NHS billions of pounds. For some time it had been thought that e-cigarettes meet the definition as a smoking...
read moreRevenue and Customs Brief 7 (2018): VAT – motor dealer deposit contributions
HMRC have this week published their view of the correct VAT treatment for dealer deposit contributions. These are contributions made by car dealers towards the cost of new and used vehicles where the customers use a finance company. For example, if I wanted to...
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Stewart and Stewart Ltd
Stewart and Stewart Ltd is a small firm of Chartered Accountants based on the Black Isle, 10 miles north of Inverness. The firm specialises in accounts preparation and tax advice for small and medium size businesses throughout the North of Scotland and can assist with...
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Clark Nuber PS
Clark Nuber is an award-winning Certified Public Accountant (CPA) and consulting firm based in the greater Seattle, Washington area. It provides full service accounting, audit and business consulting services to a wide range of businesses including public and private...
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