The VAT threshold in the UK is the highest in the EU and the OECD.
It has been frozen until 2020 when, in all likelihood, it will be reduced.
Ministers believe that having a high threshold discourages small businesses from growing and fuels the black economy. Are they right?
In this podcast Pauline Jackson, a tax partner at chartered accountant Saint & Co, examines the arguments for and against cutting the registration threshold and looks at other VAT measures the Government might introduce.
To respond to the Government’s call for evidence on VAT, click here. The deadline for responses is June 5.
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