The introduction of Making Tax Digital (MTD) on 1 April this year required farm and rural enterprises with turnover above the VAT registration threshold to review their accounting systems to ensure they are compliant and maintain digital records from which to submit their VAT returns.
2 6 | S C R U T T O N B L A N D | A C C O U N T I N G F O R A G R I C U L T U R E
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