See our section on international trade, international visits and VAT.

If they make a full disclosure, most will face a low penalty rate of 10 per cent on VAT that has been paid late.

It has successfully persuaded government to change the rules on VAT, with discounts currently at 5%.

Figures suggest the government expects to pull in around £1bn from adding on VAT at 17.5pc.

For more detailed guidance see our section on VAT.

This covers our position on VAT in more detail.

Rules on VAT should be changed so as to make people want to work.

That is the reality of the transitional rules on VAT that have been in force since 1.1.1993.

I should like to speak on the report on VAT.

On VAT, he says it is important to use "all weapons at our disposal".