The government should consider a rise in the rate of VAT as a way of closing the gap in public finances.

HM Revenue and Customs (HMRC) has sent a letter to VAT registered businesses reminding them to prepare for some important changes to the way that returns must be filed from next April.

A brief look at the options open to the Chancellor in his pre-Budget Report.

Over the past weeks, business organisations have been submitting their recommendations to the Chancellor ahead of the pre-Budget Report.

HM Revenue and Customs (HMRC) has said that its VAT online service has been updated in preparation for the new rules coming into force next April.

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