Les Howard

Member Since: 9th Jun 1999
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Hi, I am a VAT Consultant, part of the team at vatadvice.org We are based in Cambridgeshire. We work largely with charities but also advise a range of commercial organisations.
I have over 30 years experience in VAT, and am currently also a part-time member of the Tax Tribunals.
VAT Consultant vatadvice.org
21st Oct 2020
VAT exemptions and non-profits – tough going
Education Exemption for supplies of education is restricted to supplies made by an ‘eligible body.’ This includes schools, universities and...
Business tax
7th Oct 2020
VAT exemptions and non-profits: The easy bit
This article highlights three exempt Groups: welfare services, professional and membership subscriptions, and fundraising events. Welfare...
Business tax
2nd Oct 2020
VAT exemptions and non-profits: Introduction
You knew VAT is not a simple tax! Most AccountingWEB readers will be familiar with the concept of VAT exemption. What is less often...
Business tax
14th Jun 2019
VAT and the welfare exemption
HMRC has lost a significant VAT case concerning a charity which provides payroll services to disabled persons. The charity successfully...
Business tax
1st Nov 2018
VAT: A Wellcome result for charities
Thanks to the Wellcome Trust Ltd ( TC06761 ), the first tier tribunal (FTT) has decided an important VAT issue in favour of the charitable...
Business tax
17th Apr 2018
VAT deregistration: Basics and pitfalls
VAT expert Les Howard outlines a number of basics and pitfalls around deregistering for VAT. There are two basic circumstances in which you...
Business tax
21st Aug 2017
Woodland charity conquers HMRC challenge
Les Howard explains how a tiny charity defeated HMRC at the tax tribunal over the method it uses to calculate the amount of input VAT it...
Business tax
2nd Feb 2017
Charities and the reverse charge
Les Howard identifies a hidden - or not so hidden - cost for charities that buy in services from suppliers abroad. A particular ‘anomaly’...
Business tax
16th Feb 2015
Tribunal dismisses Barkas DIY appeal
The Upper Tier Tribunal has dismissed an appeal in the case of Anthony Barkas . The case was first heard at the First Tier Tribunal in...
Business tax
22nd Jan 2015
Five common VAT MOSS misconceptions
A lot of material has appeared online about the Mini One Stop Shop (MOSS) in the past few weeks - much of it misguided, writes Les Howard...
Business tax