leshoward

Member Since: 9th Jun 1999

Columnist

Recognition

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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

9th Oct 2019

The Great VAT Flat Rate Scheme Escape!

VAT Flat Rate Scheme appeals tend to fall into one of two categories: (1) whether the FRS category is correct, and (2) whether input tax is...

Blog

8th Oct 2019

Best judgment assessment

Is it just me, or are there more estimated VAT assessments being appealed? The most recent one across my desk was Kingsley Douglas, who...

Blog

4th Oct 2019

Postponed Accounting returns to the UK

This is the Statutory Instrument that re-introduces the Postponed Accounting System (PAS). UK businesses importing goods into the UK from...

Blog

27th Sep 2019

Building land with a building on it

Where land is supplied with an existing building which is shortly to be demolished, the supply remains a supply of a building and not a...

Blog

26th Sep 2019

Welfare services – can they be taxable?

We are seeing a number of cases involving welfare providers where the ‘customer’ is a Local Authority. The provider prefers his supplies to...

Blog

16th Sep 2019

HMRC lose best judgment case

‘Best judgment’ cases are quite common in relation to cafes and takeaways. HMRC carry out a sample exercise and extrapolate their findings...

Blog

3rd Sep 2019

What is an annexe?

I have spent many hours trying to answer this question this year. One case that is key to the discussion is Cantrell . But there is a...

Blog

28th Aug 2019

Construction including new ‘annexe’

The FTT decision is Yeshivas Lubavitch Manchester raises a number of interesting points. This article addresses just one. The taxpayer...

Blog

23rd Aug 2019

A useful pre-registration input tax case

This case concerned VAT incurred by Mr Derek McKee in relation to legal fees. He had a dispute with a third party over rights to software...

Blog

16th Aug 2019

Notice of Security – no reason given

In a shocking case, HMRC had issued a Notice of Security against a Mexican restaurant for around £29,000. The Tribunal commented: “This is...

Blog