Les Howard
Member Since: 9th Jun 1999
Columnist
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As of April 2023, I will have 40 years' experience in VAT. Scary!
And I am now officially SEMI-retired.
I still work a little with vatadvice.org, the specialist VAT practice I founded, based in Cambridgeshire. I still sit on the Tax Tribunal from time to time. And I still do a very little VAT work for small charities.
VAT Consultant
4th Jan 2024
Much has been made of the (apparently) first Tax Tribunal case in which the taxpayer prepared her case by means of AI (Artificial...
Blog
3rd Jan 2024
The Chancellor’s Autumn Statement contained a proposal to expand the scope of zero-rating for ESMs (Energy Saving Materials) installed in...
Blog
7th Nov 2023
VAT Regulation 90 provides for special tax point rules for ‘continuous supplies of services.’ These services are defined as being where the...
Blog
24th Oct 2023
The High Court, in the latest Uber litigation, has made some comments in relation to VAT. Uber Britannia Ltd has held PHV (private-hire...
Blog
18th Sep 2023
The High Court heard a procedural case in relation to a series of ICOs (Interim Charging Orders) and FOCs (Final Charging Orders). The...
Blog
3rd Aug 2023
It has long been the case that a VAT registered taxpayer does not need to apply to use the Cash Accounting scheme. Many small businesses...
Blog
18th Jul 2023
Like me, you may have used Royal Mail’s Special Delivery service to ensure your hard copy post actually arrives with HMRC. Only to discover...
Blog
20th Jun 2023
Many readers will have heard of the long series of Tax Tribunal and Higher Court decisions concerning a supply consisting of a number of...
Blog
7th Jun 2023
Interesting analysis of a key test of ‘economic activity’ from the European Court. When the activity in question (installation of renewable...
Blog
26th May 2023
The common use of accounting software and cloud storage has meant organisations can be less aware of the legal obligation to retain certain...
Blog