The refund from 1st return will not be shown on the VAT account until it has been released by HMRC, it will be released once HMRC have concluded their checks of the 1st return...so if you don't pay ...

I'm getting error reports from a number of users of my free 100PcVatFreeBridge VAT MTD submission App. They all tried to submit a return ...

Fernando Matesanz of Spanish VAT Services says changes to the application of VAT concerning online events are intended to ...

When a VAT-registered company submits its VAT return, there will sometimes be a refund due. This occurs when the business has paid out more in VAT in the qualifying period than it has received.