If you are owed money by a customer whos gone out of business you may wish to learn your rights regarding repayment. The law in this area is governed by section 328 of the Insolvency Act 1986 setting out an order of priority for creditors. This creates a pecking order in terms of who gets paid first and who gets paid last (if at all).
If a VAT registered business purchases road fuel for business use, but there is also private use an adjustment is required to account for VAT claimed on the private usage of the fuel. This is done by using VAT fuel scale charges to add back a fixed sum as determined by HM Revenue & Customs. As with car and fuel benefit the CO2 band is used to calculate the scale charge.