There is a reasonably good chance that you will not have heard the expression “Intrastat”, let alone know what to do with it! In short, the EU demand that each Member State collects statistical information on trade going between Member States. For certain levels of trade, this is collected using the “intrastat” procedure. Hitherto, the… Read More


As you may be aware, the VAT rate is going back up, from 15% to 17.5% with effect from 1 January 2010 – that is, from 00.01 on New Year’s morning. So do pubs and clubs and hotels have to ‘cash up’ when they hear the bells? Should they take a “Z” reading in the… Read More