Spam emails from unknown senders trying to phish for sensitive information are not uncommon in the age of technology. To phish is to fool people into giving information over to what they believe is a reliable person working for their best interests. The Nigerian Prince scam emails may be one of the better-known examples, in which an email claims that the receiver is entitled to a fortune provided the sender first sends an initial ‘fee’. Rather than requesting a response, some fake emails will have links leading to a website that asks for the information.

For most sole traders, partnerships or limited companies VAT can only be reclaimed on expenses if that trade is registered for VAT and if the expenses they purchased had a VAT element paid on them. If an individual is constructing as a DIY homebuilder but is not working within the construction industry, and is working on a new build or conversion for family use the VAT on building materials can be reclaimed, provided there are no business purposes involved. Below are the requirements for that individual to meet in order to do this.

Making Tax Digital (MTD) has been introduced for VAT-registered companies and businesses, and they are now required to use an online cloud software for their bookkeeping records. Unless the company had been using online software from before most businesses will find themselves required to transfer their information across platforms to meet the required criteria.

Nearly every household in the UK now has a computer or mobile device that links up with the internet. It is uncommon to encounter individuals who do not use an email address – even if that email address is not their own – and as this is a far quicker form of sharing information than using the postal service, emails can take preference.