Neil Warren
Member Since: 23rd Feb 2009
Columnist
Likes: 0
Thanks: 7
Neil Warren is an independent VAT consultant and author who worked for Customs and Excise for 14 years until 1997.
Independent VAT Consultant
6th May 2021
VAT escape route for Brexit and Covid boomers
Government support has focused its efforts on businesses that have struggled during the pandemic. But there are some businesses that have...
Business tax
27th Apr 2021
VAT: Charity overturns HMRC's deregistration rejection
To focus on the basic principles of our favourite tax, all income received by a VAT registered business or entity will fall into one of...
Business tax
23rd Apr 2021
David vs Goliath: HMRC compensation denied
Repayment supplement and Global Accounting Scheme I enjoyed reading the case of Red Kite Art and Jewels Ltd (TC8048 ) because it related to...
HMRC & policy
20th Apr 2021
Accountants shocked by input VAT horror show
Imagine that your business has incurred legal fees and the invoice from the solicitor has just arrived, saying simply: “Legal fees as...
Business tax
14th Apr 2021
When an overseas VAT registration is required
Imagine your business is based in the UK and registered for VAT. You have the chance to make a quick profit on some goods that are stored...
Business tax
9th Apr 2021
VAT: When is a charity not a charity?
CASC status Many years ago, I was involved with a football club and one of my tasks as treasurer was to get us Community Amateur Sports...
HMRC & policy
7th Apr 2021
VAT: New partial exemption concession
R&C Brief 04/21 Revenue and Customs Brief 04/21 concerning VAT and partial exemption is very complicated and verbose. Many readers will...
Personal tax
31st Mar 2021
Government ‘runs scared’ of radical VAT overhaul
There’s a great scene in the 1970s comedy classic Fawlty Towers where an irate guest asks hotel owner Sybil about the delay in the arrival...
Business tax
30th Mar 2021
Five ways Brexit and DRC will impact VAT returns
Businesses will need to take extra care before pressing the ‘send’ button to fire off their March 2021 VAT return to HMRC. The figures will...
Business tax
16th Mar 2021
VAT: HMRC wins in dance class encore
Consistent case law A tricky challenge in the tax world is when different tribunal decisions seem to contradict each other. For example, we...
Personal tax