James Johnson

Member Since: 3rd Feb 2017
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James has over 30 years experience in VAT having trained with HM Customs & Excise he has worked in practice, including a Big Four firm as well as running his own consultancy. He also has extensive experience in public sector VAT, as well as previously advising the Federation of small businesses.
Tax Writer
9th Nov 2023
HMRC takes a battering in cake shop VAT case
In this case involving VAT assessments of cake and sandwich shops, HMRC issued an assessment and suspended penalty based on a best judgment...
HMRC & policy
21st Mar 2023
OnlyFans in awkward position over £11m VAT bill
The digital age we live in is reflected in the case involving the social media platform OnlyFans operated by Fenix International Limited (...
Business tax
2nd Dec 2022
VAT: Partnership can reclaim input tax on its lease
In the case of Ashtons Legal (a Partnership) v HMRC [TC08641] HMRC denied input tax recovery because the supply was made to a dormant...
Business tax
1st Mar 2022
VAT: HMRC gets the boot at tribunal
HMRC’s Notice 742: Land and Property, has highlighted car boot sales as an example of an exempt licence to occupy land for as long as I can...
Business tax
8th Feb 2022
VAT: You can get a reduced rate at the YMCA
City YMCA London (CYL) operated hostels for homeless young people. Following visits to other YMCA establishments HMRC issued a ruling that...
Business tax
25th Jun 2021
VAT: College case that stirred the hornet’s nest
The case of Colchester Institute Corporation v HMRC [2020] UKUT 368, has certainly caused a stir. The case revolved around the VAT...
Business tax
19th Mar 2021
VAT in paradise rather than in the UK
St George’s University (SGU) SGU is incorporated in Grenada as an independent school of medicine under a government charter. It has a large...
HMRC & policy
26th Feb 2021
VAT: HMRC clean bowled on clubhouse build
Westow Cricket Club has successfully returned to the crease after its defeat at the First-tier tribunal last year, ( TC07484 ), when the...
HMRC & policy
12th Feb 2021
Students’ hot food and coffee not VAT free
This was another attempt to extend the VAT exemption for education to associated supplies, where those supplies are closely related to a...
Business tax
9th Feb 2021
Pivotal VAT ruling for FE college services
The FE sector delivers a combination of complex business and non-business services which can be a recipe for VAT conflict. Colchester...
Business tax