leshoward

Member Since: 9th Jun 1999

Columnist

Recognition

Thanks: 1172

Bio

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.

Les Howard

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

VAT exemptions and non-profits – tough going

VAT exemptions and non-profits: The easy bit

VAT exemptions and non-profits: Introduction

VAT and the welfare exemption

VAT: A Wellcome result for charities

VAT deregistration: Basics and pitfalls

Woodland charity conquers HMRC challenge

Charities and the reverse charge

Tribunal dismisses Barkas DIY appeal

Five common VAT MOSS misconceptions

HMRC help for tax agents falls short

HMRC considers simplifying SA appeals

AccountingWEB Events