cricket99

Neil Warren

Member Since: 23rd Feb 2009

Columnist

Recognition

Thanks: 6

Bio

Neil Warren is an independent VAT consultant and author who worked for Customs and Excise for 14 years until 1997.

Neil Warren

Independent VAT Consultant

21st Jan 2020

Last-minute VAT query saves £40,000

I receive many VAT queries from accountants in the course of a year and a lot of them are forgotten as soon as I press the send button on...

Business tax

14th Jan 2020

HMRC fails to score with replayed facts

The facts in the Taylor Pearson (Construction) Ltd case ( TC07464 ) were very straightforward: the company engaged two separate tax...

HMRC & policy

13th Jan 2020

Hot news: VAT-free digital editions

News Corp UK and Ireland Ltd [2019] UKUT0404 had an early Christmas present when the upper tribunal (UT) released its verdict that digital...

Business tax

7th Jan 2020

Escaping the VAT net

In the quarter to 30 September 2019, there were 69,000 new VAT registrations in the UK, with 50,000 falling off the radar by deregistering...

Business tax

3rd Jan 2020

VAT: No one can serve two masters

I do feel sorry for the taxpayer in the case of Marites Salabit ( TC07450 ). She was asked to operate the bar at her local church, St Pius...

Business tax

2nd Jan 2020

VAT: Match not made in heaven

It is an accepted fact that most business-to-consumer (B2C) services provided by a UK business are subject to VAT (if standard rated)...

Business tax

18th Dec 2019

Election result: Status quo for VAT

As the Conservative government now has a comfortable majority of 80 seats, it can play some big hands. Given this strengthened position, I...

Business tax

16th Dec 2019

Snow getting around VAT training rules

There’s an old saying that I often quote when accountants present certain VAT proposals to me: “If something sounds too good to be true, it...

HMRC & policy

6th Dec 2019

VAT: Getting a pizza of the action

I recently got an SOS call from an accountant, asking me to urgently visit a client who runs a pizza takeaway business. I felt like James...

Business tax

28th Nov 2019

VAT: Restaurant found cooking the books

This case concerning an Indian restaurant Exotic Spice (Sprotborough) Ltd ( TC04739 ) reminded me of my article about the VAT issues of...

HMRC & policy