Neil Warren
Member Since: 23rd Feb 2009
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Neil Warren is an independent VAT consultant and author who worked for Customs and Excise for 14 years until 1997.
15th Feb 2019
Chain restaurant Eat’s claim that its takeaway grilled ciabatta rolls and breakfast muffins should be zero-rated has been criticised as a “...
12th Feb 2019
Neil Warren has summarised the top ten pitfalls to be aware of when using the flat rate scheme (FRS) for small businesses. 1. Capital goods...
5th Feb 2019
Neil Warren discusses another case where HMRC failed in its challenge to a trader who had split his business in order to avoid registering...
1st Feb 2019
Neil Warren explains why a company couldn’t leave the flat rate scheme retrospectively, having been caught out by a quirk in the capital...
22nd Jan 2019
Neil Warren explains the new HMRC policy for dealing with VAT on unfulfilled supplies, which should make life easier for business owners...
18th Jan 2019
Neil Warren explains why HMRC was correct to raise penalties for input tax claims on invalid purchase invoices and to send the bill to the...
11th Jan 2019
Neil Warren examines how and why HMRC arrived at the estimated date of VAT registration for a business that sold counterfeit car...
7th Jan 2019
The Upper Tribunal found Greenisland Football Club was wrong to issue a zero-rating certificate for its new clubhouse, but it had a...
21st Dec 2018
An essay-writing business was acting as the principal, and not as an agent, between the students and the authors. The VAT assessment for...
11th Dec 2018
The actual submission of VAT returns under MTD needs careful thought. Neil Warren considers the options available to a business and the...