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Les Howard
chips_at_mattersey
Member Since: 9th Jun 1999
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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
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13th Jan 2021

HMRC Invalid invoice guidance

VAT Regulation 29 empowers HMRC to allow an input tax claim where the recipient of the supply does not hold a valid VAT invoice. This is...
Blog
29th Dec 2020

Tax Tribunal bias – no!

I had cause to look at the DPAS series of VAT litigation (exemption of certain financial services). At the original First Tier Hearing...
Blog
21st Dec 2020

VAT in the education sector

The First Tier Tribunal recently heard an appeal in University of Southampton Students’ Union (USSU). This concerned whether the sale of...
Blog
18th Dec 2020

Removal of Low Value Consignment Relief (LVCR)

The High Court has thrown out the case of Jersey Choice Ltd . The company sold horticultural products from the Channel Islands into the UK...
Blog
17th Dec 2020

Place of Supply – consultancy services

There has been some comment about proposed changes to the Place of Supply rules for certain services supplied from UK businesses to private...
Blog
14th Dec 2020

Bye, bye, VATMOSS!

Just as we reached the end of the direct application of VATMOSS in the UK, the first Tax Tribunal decision was released which addresses the...
Blog
4th Dec 2020

VAT on activity holidays

HMRC have released Brief 18/2020, clarifying their position on the VAT liability of activity holidays. ( Revenue and Customs Brief 18 (2020...
Blog
30th Nov 2020

Tasty! – Juice Cleanse Programmes

The Upper Tier disposed of this decision very rapidly. The First Tier had found for the taxpayer, that the supply of health drinks, sold as...
Blog
19th Nov 2020

Further HMRC abuse of DIY scheme.

This is beginning to annoy me! Not only have HMRC rejected a higher proportion DIY claims during the past three years, but they have...
Blog
9th Nov 2020

Reduced rate denied for roof insulation

The Greenspace (UK) Ltd decision follows two Upper Tier decisions which addressed similar products. HMRC had previously been successful in...
Blog
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