Les Howard
Member Since: 9th Jun 1999
Columnist
Likes: 0
Thanks: 1452
As of April 2023, I will have 40 years' experience in VAT. Scary!
And I am now officially SEMI-retired.
I still work a little with vatadvice.org, the specialist VAT practice I founded, based in Cambridgeshire. I still sit on the Tax Tribunal from time to time. And I still do a very little VAT work for small charities.
VAT Consultant
2nd Sep 2016
One of those details of the FRS is that a person is ineligible to join the scheme if he is ‘associated’ with another person. This is...
Business tax
30th Aug 2016
Following decisions of the European Court of Justice (ECJ) in 2009, HMRC policy on input tax on business entertainment changed where the...
Business tax
25th Aug 2016
In the final part of his trilogy of columns around the VAT implications of Brexit, Les Howard reviews the registration threshold and flat...
Business tax
8th Aug 2016
In the second of a trilogy of pieces around the implications of Brexit for VAT, Les Howard examines what can be done to improve on the...
Business tax
1st Aug 2016
In the first of a trilogy of columns assessing the implications of Brexit for VAT, Les Howard urges politicians to be cautious about making...
Business tax
28th Jul 2016
The First Tier Tribunal has heard a significant case where EU VAT legislation has ‘trumped’ UK legislation to the benefit of the taxpayer,...
Business tax
12th Jul 2016
Until recently, the answer to that question was in the negative, unless the purchase was a taxi driver, driving instructor, or re-hired the...
Personal tax
1st Jul 2016
In the world of VAT, the Tax Point, or Time of Supply, is important. Yet I frequently come across businesses who do not appreciate its...
Business tax
29th Jun 2016
This is one of those very complex areas of VAT, which can appear to defy logic! Legal Background: where a new Relevant Residential Purpose...
Business tax
22nd Jun 2016
Some First Tier Tribunal decisions seem certain to be appealed! In Iansyst Ltd , the Tribunal accepted that a mobile telephone, adapted by...
Business tax