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Les Howard

chips_at_mattersey
Member Since: 9th Jun 1999
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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
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17th May 2018

Never do nothing!

Buckingham Bingo Ltd wrote to HMRC in September 2012, saying that they will not pursue an appeal due to the risk of bearing additional...
Blog
15th May 2018

Ocean Finance – avoidance?

The Ocean Finance case has now been sent back to the FTT by the Court of Appeal, having already been considered by the ECJ. (The legal...
Blog
12th May 2018

FTT decision in Healthspan Ltd

Healthspan Ltd , a Guernsey based company, sells vitamins and health food supplements, mainly to the UK. For some years it benefited from...
Blog
10th May 2018

Hire purchase – single taxable supply?

Volkswagen Financial Services (UK) Ltd might have preferred not to have referred their VAT question to the ECJ! The issue was whether input...
Blog
27th Apr 2018

VAT & tax & legal processes

Not only can VAT and other taxes create some complex technical issues, but the actual processes to be followed can be tricky. I often find...
Blog
23rd Apr 2018

TOGC – timing of purchaser’s Option to Tax

This recent Tribunal case followed the QBD case of Higher Education Statistics Agency Limited [2000] STC 332, known as HESA . This case...
Blog
23rd Apr 2018

Tribunal releases tax appeal material

In an unusual decision, the Upper Tier Tribunal ruled that certain material pertaining to a tax appeal should be released to a journalist...
Blog
20th Apr 2018

HMRC disclosure programme

Did you notice this little comment? “HMRC uses its legal powers to obtain details of debit and credit card transactions from the companies...
Blog
20th Apr 2018

Was there a supply?

An unusual FTT case, where the taxpayer company claimed not to have made supplies of silver ingots, invoiced at around £360,000. The...
Blog
11th Apr 2018

Timeshare issue determined at Upper Tier

Operators of timeshare accommodation should read the Fortyseven Park Street Ltd Upper Tier decision. This discusses the question of ‘...
Blog
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