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Les Howard
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Member Since: 9th Jun 1999
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Hi, I am a VAT Consultant, part of the team at vatadvice.org We are based in Cambridgeshire. We work largely with charities but also advise a range of commercial organisations.

I have over 30 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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My answers

2nd Dec 2020

The background to HMRC Brief 19/2020 states: "This result is contrary to the operation of the VAT system." It is not open to HMRC to say that; only a Court of Law can determine whether a result is contrary to the operation of VAT. In fact, the Brief was released precisely because a Court of Law held that the result was not contrary, etc., etc.

Reply to
HMRC statements mislead taxpayers
13th Nov 2020

Is there a risk that the UK provider of, for example, accountancy services, will be required to register for VAT in the Member State where the private client is based?

Reply to
Brace for Brexit 6: EU customers get VAT-free services
22nd May 2020

Important point. I have spoken with some businesses whose paperwork is in physical files, so they cannot complete their Returns. As you say, lockdown will actually prevent some businesses from submitting Returns.
I would suggest that HMRC should allow a reasonable excuse defence so that surcharges do not arise. The key will be to collate a simple factual narrative of what happened, with dates.

Reply to
Lockdown can affect your VAT Returns!
1st May 2020

I have heard your fourth example being provided as standard advice from the HMRC helpline for many years. This can have serious implications later on, with the taxpayer unable to reverse his decision to opt to tax.

Reply to
VAT errors signal growing stress on HMRC helplines
25th Feb 2020

It’s a pretty obscure piece of legislation that won it. And I should know, as I represented the claimant!

Reply to
Grand designs reap £25k VAT refund
16th Apr 2019

Excellent article.
I make frequent use of the Manuals. I don't always agree with them, of course! But they are an essential resource for anyone trying to find their way through the vat maze.

Reply to
VAT: Don’t forget the manuals
22nd Mar 2019

MTD solve carelessness?
No!
I uploaded a car park ticket. The software automatically posted it to Xero. But it used the time of arrival as the value, so massively over-claimed VAT. I happened to spot it, but would not always have done so.
Had I used my previous manual procedure this mistake would not have occurred.

Reply to
The leaky boat of tax compliance
28th Nov 2018

Fair comment, Alf.
I did make a deliberate decision some years ago not to try to provide comprehensive guidance in my blog, but to raise issues for practitioners to pursue themselves.
Where Accountants have specific issues with individual clients, they are always welcome to contact me for further advice; and some do so.

Reply to
HMRC goes fishing
12th Oct 2018

As is so often the case, had the taxpayer sought suitable advice at the start of the project, he would have secured his VAT repayment, and avoided costly and long-drawn-out correspondence with HMRC, let alone the Tribunal.
(Did you spot who was the Tribunal Member?)

Reply to
HMRC right to disallow input tax on expenses linked to land sale
13th Dec 2017

This is a real concern for many advisors.
One additional factor is that, having determined that the taxpayer made a 'deliberate' error, HMRC can publish his/her details in their quarterly report, subject to the £25,000 threshold. This puts the taxpayer's behaviour right into the public arena.

Reply to
Tax penalties: Sorting ‘deliberate’ from ‘careless’ mistakes
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