Les Howard
Member Since: 9th Jun 1999
Columnist
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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
27th Nov 2017
Regulation 13 creates an obligation for a person registered for VAT to issue a VAT invoice. The provision includes VAT invoices in respect...
Business tax
13th Nov 2017
A taxpayer may submit a VAT Return which includes estimated figures. Regulation 28 provides for estimation of output tax, and Regulation 29...
Business tax
6th Nov 2017
When a registered person is required to issue a VAT invoice, this must be done within 30 days of the actual tax point (Reg 13(5)). Normally...
Business tax
30th Oct 2017
VAT Regulation 16 is the legislation which allows a retailer to provide a much simplified invoice to a customer. The main condition is that...
Business tax
16th Aug 2017
In a bizarre Upper Tier Appeal, HMRC raised eight (yes, eight) Grounds of Appeal, or reasons why the taxpayer should not have followed HMRC...
HMRC & policy
4th Aug 2017
The behaviour of HMRC officers was strongly criticised by the judge in a first-tier tribunal case that concerned VAT and penalties...
HMRC & policy
15th May 2017
I was pleasantly surprised to see the ECJ depart from the AG’s opinion in Brockenhurst College , and find in favour of the taxpayer. The...
Business tax
6th Jan 2017
This is a perennial issue, which causes trouble for some taxpayers. Goods sold to another taxable person in another Member State are zero...
HMRC & policy
28th Nov 2016
I was very concerned to read HMRC’s argument in relation to the valuation of capital items in the W ater Property Ltd (WPL) FTT case. Their...
HMRC & policy
12th Sep 2016
The is a long series of Appeals concerning this VAT exemption. It is a complex issue. Some such organisations fall into the error of...
Personal tax