Member Since: 9th Jun 1999
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
17th Oct 2016
ETB were represented by a previous Director of the company, so that would be much less than a specialist Barrister.
20th Sep 2016
I don't think Fagomatic can be revisited. It was a sole trader, so no contract of employment. The car was available to the taxpayer for his private use.
25th May 2016
I have noticed that a number of Appeals against Default Surcharges are made by PoA traders. This includes Trinity Mirror, and other cases which addressed the 'proportionality' question. Such large traders should review submission and payment processes, to avoid Surcharges, and the additional cost of Appeals.
6th Feb 2016
Gamekeeper turned poacher
As one ex-HMCE Officer, I would add that taxpayers pay more attention to a paid adviser, than to a Civil Servant. As a result, my Client's compliance improves more effectively than when a VAT inspector visits. HMRC do need to learn how to improve compliance with carrot-and-stick as well as a stick!
20th Jan 2016
One positive benefit of the new charges will be to deter those taxpayers whose Appeals have virtually no chance of success.
Hopefully genuine Appellants will not be deterred.
8th Dec 2015
speaking for many AW regulars
We wish you well as you challenge HMRC. I will be following developments with interest.
8th Sep 2015
I do not think that campaigners have over-stated the problems caused by VATMOSS. Many micro-businesses have felt obliged to change what they offer or, in a number of cases, close down altogether. I have met a number.
A minimum registration threshold is a good idea, although my own view is that the current VAT registration threshold of £82,000 is too high.
And, I wish Rosie Slosek well as she fights the corner for many.
28th Aug 2015
Who are HMRC targeting?
This link is interesting (http://www.ftadviser.com/2015/08/17/ifa-industry/tax-planning/taxpayers-...) as it indicates HMRC's change of target from HNW individuals, who can afford to defend themselves. Perhaps, by targeting taxpayers with fewer resources, HMRC will think they have been more successful.
19th Aug 2015
Another FTT decision
There has also been a case where the proportionality argument was raised, and the penalty was over £80,000. One difference was that the taxpayer had a history of defaults, and the penalty was at 15%.
This is the link:http://www.bailii.org/uk/cases/UKFTT/TC/2015/TC04329.html
19th Aug 2015
New Default Surcharge
New legislation is in FA 2009, Sch 55 & 56, to replace the Default Surcharge. The Office for Tax Simplification has urged HMRC to introduce it. If they do, it will provide a better targeted regime, and will also avoid these higher quantum surcharges.