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

19th Sep 2018

Capable of functioning separately

Note 17(a) to zero rate Group 5 provides this as one condition in relation to a qualifying annexe. The construction of a qualifying annexe...

Blog

14th Sep 2018

When is a building complete?

This question is relevant when a contractor constructs a ‘qualifying’ building, such as a dwelling, relevant residential purpose (RRP), or...

Blog

11th Sep 2018

Option to Tax – Belated Notification

This is a hardy perennial in the VAT garden! The short FTT decision in Rowhildon Ltd illustrates the issue, and examines HMRC’s procedure...

Blog

28th Aug 2018

Can I claim input tax? ….

…. When the supplier has not accounted for or paid output tax? The Zipvit Ltd Court of Appeal decision considered this question. Whilst...

Blog

17th Aug 2018

Supply of staff? Adecco decision

The Court of Appeal in Adecco answered a simple question. When supplying clients with temporary staff, was Adecco supplying those staff, or...

Blog

14th Aug 2018

Additional Sch 36 penalties

This case concerned additional penalties assessed under Sch 36 for continued failure by a taxpayer to provide material reasonably required...

Blog

10th Aug 2018

Submitting VAT Returns

Whether HMRC can refuse to allow a taxpayer to submit VAT Returns otherwise than by online means can be a sensitive issue. Taxpayers should...

Blog

31st Jul 2018

Appeal without payment of VAT

The Supreme Court heard a long-running case which considered whether a taxpayer was obliged to pay the VAT in dispute before his appeal...

Blog

30th Jul 2018

A bad month for dentists!

(Cultural trivia – Did you know that Roger Taylor, of Queen, trained as a dentist? He will be pleased he pursued a different career!) HMRC...

Blog

23rd Jul 2018

Salary Sacrifice

In reviewing a salary sacrifice scheme, the FTT concluded that the scheme was not an economic activity.’ Therefore no output tax was due on...

Blog