1516BT16 VAT Registration research

The primary aim of this research is to explore business behaviours and experiences associated with VAT registration. This can be separated into three main areas: The main factors that impact a business’ decision to voluntarily register for VAT when their turnover is below the VAT threshold; The main issues faced by newly VAT registered businesses, whether the current VAT simplification schemes address these issues and how they could be improved; and The types of businesses that purposively restrict business activities to remain below the VAT threshold, their main reasons for doing so and how they ensure they remain below the threshold.

Additional information: This contract was let as part of a mini-competition within the DWP Social and Economic Research Framework 2013