leshoward

Member Since: 9th Jun 1999

Columnist

Recognition

Thanks: 819

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

11th Jul 2018

HMRC review – Sch 36 Notices

HMRC have released a condoc addressing the civil information powers. Taxpayers come across this when Sch 36 Notices are issued. Hopefully...

Blog

8th Jul 2018

How does the Tribunal consider procedural matters?

These Appeals concern the Alcohol Wholesalers Registration Scheme (AWRS). Should the Appeals be allowed the continue, in spite of a (...

Blog

4th Jul 2018

Ten year rule – sale of converted building

When a developer sells a building converted from commercial to residential, the sale is zero rated if the building has not been used for...

Blog

2nd Jul 2018

Proper VAT invoices essential

HMRC denied input tax recovery in relation to a supply, arguing that the VAT invoices supplied were invalid. This is how the FTT put it:...

Blog

27th Jun 2018

Very, very late Appeal!

I think the Tax Tribunal is very patient with some taxpayers (and advisers). On 15 July 2016 the Tribunal Centre received an Appeal from...

Blog

25th Jun 2018

VAT ‘distortion’ for Golf Clubs

The Association of Golf Club Owners is a membership body representing owners of golf courses. Its main object is to challenge certain ‘...

Blog

22nd Jun 2018

A significant Default Surcharge case

I have to confess to not reading all Default Surcharge FTT decisions. They rarely raise any new point. This case is different. The...

Blog

21st Jun 2018

Glasgow School of Art

A few weeks before the fire destroyed one of its buildings, the Glasgow School of Arts (GSA) suffered defeat at the Tax Tribunal. They...

Blog

20th Jun 2018

HMRC abuse of Appeals process

This FTT case is further evidence of the way HMRC have abused the Appeals process. We already suffer the indignity of HMRC Officers’...

Blog

7th Jun 2018

Wheelchair access & the ‘annexe’ test.

In St Brendan’s Sixth Form College , HMRC argued that the test, found in Note 17a to zero-rated Group 5, that an annexe has to be capable...

Blog