The Treasury has launched a call for evidence on the VAT registration threshold, as heralded in last year’s autumn Budget.

Currently £85,000 and set to remain at that level until April 2020, the move follows the Office of Tax Simplification’s report on VAT. This found that the relatively high level of the threshold had a distortionary impact on business growth because some small businesses deliberately limited their turnover to remain below £85,000.

The call for evidence is split into …