leshoward

Member Since: 9th Jun 1999

Columnist

Recognition

Thanks: 883

Bio

Hi, I am a VAT Consultant, working mainly with charities. I am based in Cambridgeshire

I have over 20 years experience in VAT, and am currently also a part-time member of the Tax Tribunals.

Les Howard

VAT Consultant

vatadvice.org

15th Nov 2018

Incorrect use of VAT bad debt relief

In a rather messy case, not helped by inconsistent evidence, the FTT determined that a supply of goods HAD been made. It followed that,...

Blog

8th Nov 2018

What is a reasonable excuse?

The Upper Tier Tax decision in Perrin provides a detailed explanation of the concept of a reasonable excuse. At 20 pages it is not the...

Blog

5th Nov 2018

What are the essential characteristics of VAT?

I know this profound question keeps many AccWeb readers asleep at nights! An Estonian tax case reached the European Court. It considered...

Blog

29th Oct 2018

VW Financial Services ECJ decision

I was pleased to read that the ECJ judgment did not follow the AG’s Opinion (that the entire income received by the finance company was...

Blog

23rd Oct 2018

Adjusting a VAT adjustment

If you adjust a claim for overpaid VAT, under what circumstances does that second adjustment constitute a new claim, and is itself subject...

Blog

19th Oct 2018

D-I-Y claim – change of intention

The D-I-Y scheme legislation and guidance do not work well when the claimant changes his/her intention before or during construction. HMRC...

Blog

16th Oct 2018

FRS – Capital Expenditure Goods?

There is a growing list of Tribunal Appeals concerning the Flat Rate Scheme (FRS). With the provision that allows input tax recovery on...

Blog

15th Oct 2018

HMRC changing their mind!

The First Tier Tribunal has issued an important decision in relation to charity supporter/patron scheme. In a previous decision the FTT...

Blog

12th Oct 2018

Final decision on the VAT Optimiser?

The Upper Tier Tribunal has released its decision in the AN Checker Heating & Service Engineers case. This was the test case for the...

Blog

2nd Oct 2018

Presumption of continuity

The FTT considered a VAT assessment and penalty on a service garage. There was evidence of underdeclared sales, and also sales incorrectly...

Blog