Neil Warren
Neil Warren
Member Since: 23rd Feb 2009
Columnist
Likes: 0
Thanks: 6
Neil Warren is an independent VAT consultant and author who worked for Customs and Excise for 14 years until 1997.
Independent VAT Consultant
14th Oct 2019
Uber on collision course with HMRC over £1bn VAT dispute
The first time I used Uber, I wondered about the VAT issues of the arrangement. Is Uber supplying transport or just software services...
Business tax
10th Oct 2019
HMRC webinar and VAT: Getting ready for a no-deal Brexit
At the time of writing, it seems that we are on course for a no-deal Brexit. It was, therefore, good timing that HMRC recently delivered a...
Business tax
4th Oct 2019
VAT: Games company wins capital goods point
The first tier tribunal case of The Great Escape Game Ltd v HMRC ( TC07325 ) concerned the rules around claiming input tax on capital...
Business tax
3rd Oct 2019
VAT: Botox exemption claim fails to raise eyebrows
In order to qualify for VAT exemption , a medical service or treatment supplied to a patient needs to go past three different hurdles: it...
Business tax
1st Oct 2019
Brexit brings back 1980s postponed accounting VAT rule
If you worked in accountancy (or VAT) up until 1984, you may remember that VAT on imported goods was dealt with by postponed accounting,...
Business tax
27th Sep 2019
Old VAT concession may save builders
Are we on the verge of another slowdown in the housing market? During the last recession in 2008/09, housebuilders struggled to sell their...
Business tax
20th Sep 2019
VAT: Another business splitting win for taxpayers
I had a definite feeling of history repeating itself when I read the case of Charles Caton ( TC07343 ). This was a business splitting case...
Business tax
17th Sep 2019
Shellfish business lands VAT penalties
Kenneth Seath ( TC07321 ) traded in the fishing industry, diving for shellfish and receiving a share of the catch, but understated the...
Business tax
13th Sep 2019
VAT claimable on family’s ‘business cars’
A basic rule of VAT, in place since the 1970s, is that input tax cannot be claimed on the cost of buying a new car unless it is exclusively...
Business tax
10th Sep 2019
VAT: Mirror in the bathroom doesn’t qualify
If a house builder buys ‘building materials’ for a new dwelling, they can claim input tax on the purchase of the goods if they sell the...
Business tax