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Are mega sized marshmallows zero-rated?
In the UK most basic food stuffs are zero rated. However, the definition of 'basic' is not straightforward and many of the foods are zero rated as a result of historical legislation dating back to the introduction of VAT in 1973. Famously, cakes are zero rated...![Business VAT responsibilities](https://bvje65.n3cdn1.secureserver.net/wp-content/uploads/2024/07/c1dc8350-ec14-4f65-8fd7-e67aa3fab111.jpg?time=1721904085)
Business VAT responsibilities
The taxable turnover threshold that determines whether businesses should be registered for VAT is currently £90,000. Businesses with turnover below this level can also apply for a voluntary VAT registration. Businesses charge VAT on their sales. This is...![How to check a UK VAT number](https://bvje65.n3cdn1.secureserver.net/wp-content/uploads/2024/06/d7f7863a-a9b1-41d6-ab13-4b33333dbe6c.jpg?time=1721904085)
How to check a UK VAT number
The online service for checking a UK VAT number is available at: www.gov.uk/check-uk-vat-number. This service can be used to check: if a UK VAT registration number is valid; and the name and address of the business the number is registered to. The service also...![Reclaiming pre-trading VAT](https://bvje65.n3cdn1.secureserver.net/wp-content/uploads/2024/06/c7b1007f-2364-4c94-9275-9d1615daef09.jpg?time=1721904085)
Reclaiming pre-trading VAT
There are special rules that determine the recoverability of VAT incurred before a business registered for VAT. This type of VAT is known as pre-registration input VAT. There are different rules for the supply of goods and services, but VAT can only be reclaimed if...![Are we unpaid tax collectors?](https://bvje65.n3cdn1.secureserver.net/wp-content/uploads/2024/06/0d1baf25-be9f-47d1-9d16-2422f9a7df37.jpg?time=1721904085)