Neil Warren
Member Since: 23rd Feb 2009
Columnist
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Neil Warren is an independent VAT consultant and author who worked for Customs and Excise for 14 years until 1997.
Independent VAT Consultant
23rd Jul 2021
VAT: Low assessment is not a get-out card
What happens if your business fails to submit a VAT return on time? The answer is that HMRC’s central computer will issue an assessment,...
Business tax
16th Jul 2021
VAT property horrors: HMRC wins three big cases
Case 1: William Newman ( TC08147 ) The deal The taxpayer purchased The Royal Oak pub for £1.3m plus VAT and sold it in the same quarter for...
HMRC & policy
6th Jul 2021
HMRC VAT property forms need a right click
A VAT property questionnaire (VAT 5L) is required every a business involved in land, property or construction services registers for VAT...
Business tax
6th Jul 2021
Four queries on new domestic reverse charge rules for builders
The new reverse charge system , which came into effect on 1 March 2021, means that a supplier of construction services no longer charges 5...
Business tax
2nd Jul 2021
VAT: Reviewing the building blocks
HMRC’s consultation proposal to ‘ simplify the VAT land exemption ’ is very welcome. But, as we all know, there are two great risks with...
Business tax
24th Jun 2021
VAT: Final curtain for Royal Opera House dispute
Act One – 2019 “They've burst your pretty balloon And taken the moon away.” HMRC was shocked by the decision in the first tier tribunal (...
HMRC & policy
23rd Jun 2021
Poundland wins £2,150,777 VAT case
There are four retail schemes in the legislation that enable retailers to calculate how much output tax they owe at the end of each VAT...
Business tax
17th Jun 2021
Accountant not guilty of VAT fraud
In the case of Shaneika Clarke ( TC8133 ), HMRC raised an assessment for £37,228 in relation to VAT errors for the period ending September...
Financial reporting
16th Jun 2021
EU VAT horror: Use and enjoyment rules
Imagine the following situation: one of your long-standing clients has made a lifestyle decision to relocate from the UK and permanently...
Business tax
11th Jun 2021
MTD: Decide whether to deregister for VAT
A business can register for VAT at any time if it is either making or intending to make taxable sales. Many businesses are VAT registered...
Business tax