I am trying to create a worksheet that calculates finances over three
columns, these columns are net, vat and gross, it is designed to enter gross
amount and the vat and net figures are calculated accordingly, I can get this
to run with no problems, however if the gross cell is blank the net cell
shows a value error. I am using the IF command on the vat cell to return a
blank cell ok, but how do I get the net cell to return a blank cell if either
of the other cells are blank?

formular for vat cell is =IF(X13=0,"",X13*17.5%)
X13 is the gross cell

formular for the net cell is =X13-X14
X14 is the vat cell

if there is no data in X13 the net result shows the VALUE error as the
calculation obviously contains a blank or zero.

please help