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

11th Jun 2019

Building contractors – avoiding registration !

Even the First Tier Tribunal suggested a common ruse which allows building contractors to avoid having to register for VAT. In the decision...

Blog

11th Jun 2019

DIY claims – VAT on services

The DIY scheme allows a person to claim VAT incurred on supplies of goods for his/her own house. The scheme puts the claimant in (almost)...

Blog

7th Jun 2019

No records – so you will lose at Tribunal!

This taxpayer failed to submit VAT Returns for several years. When HMRC took an interest, his Returns were all small repayments. He claimed...

Blog

7th Jun 2019

Tax points & pre-payments

Readers will be aware of the tax point rules. Where a payment is made by a customer before delivery of goods or services, the tax point...

Blog

31st May 2019

Lucky not to be locked up!

Not only had the taxpayer failed to register for VAT, he sold alcohol on which duty had not been paid. His defence was that he was merely...

Blog

20th May 2019

Inter-company arrangement

If you are involved in a number of associated companies, this First Tier decision is worth a read. The underlying technical issue was to do...

Blog

15th May 2019

Disclosure of documents

The Worldpay (UK) Ltd appeal concerns merchant acquirer services. This preliminary Tribunal decision addresses questions as to whether the...

Blog

10th May 2019

Deregistration and re-registration

We have come across a few taxpayers where they have lost sleep over whether they should or must become registered for VAT soon after...

Blog

7th May 2019

Input tax on Director’s legal fees

The Court of Appeal (by a majority) upheld the appeal of Praesto Consulting UK Ltd against HMRC’s decision to deny them input tax recovery...

Blog

3rd May 2019

Reverse Charge wording on invoice

I have been reading HMRC guidance on the requirements for ‘Reverse Charge’ wording on VAT invoices. Quite frankly, they could do better!...

Blog