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From 1 January 2014, businesses which have not paid for supplies (either in full or in part) within a six month period will be required to repay to Revenue the VAT previously reclaimed on these supplies. This is mainly an anti-fraud measure, however it is hoped that it will encourage prompt payments, thus increasing cash flow for suppliers, as we all know that cash is king!! Where the supplier is subsequently paid, the amount of deductible VAT can be reclaimed by the customer again. This is measured on a pro rata basis.
The Peugeot 208 has won Best Supermini in its class at the prestigious Auto Express New Car Awards 2012.
A survey conducted by the Small Firms Association and released earlier this week, shows that 51 per cent of businesses have been victims of crime on at least one occasion in the past year.