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Neil Warren
Neil Warren
CTA(Fellow) is an independent VAT consultant and author who worked for Customs and Excise for 14 years until 1997.
ARTICLES
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20
Single and mixed supply: Story Terrace Ltd
Giving up the ghost
VAT registration and place of supply rules for entertainers
That’s entertainment
Tax tip: The benefits of sales being taxable rather than exempt
The benefits of sales being taxable rather than exempt.
The temporary 5% VAT rate on family activities and children’s meals
We’ve been here before
Reduced VAT rate on some building services – tips and hints
Anniversary waltz
Differences between HMRC and the former Customs and Excise and Inland Revenue
Key to the door
VAT on public charging points for electric vehicles
Sparking the fuse
Extra statutory concessions and withdrawal of the supply of linked goods
Losing the treats
VAT and three-party trading arrangements
Bad hair day
VAT in 2025 – relative calm
A year of rumours
Challenging an HMRC assessment without proper business records
Ticking the boxes
Partial exemption win for HMRC in Hippodrome Casino Ltd
Playing the odds
Show
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READERS'
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Readers’ forum: Was extension incorrectly included in CGS?
Readers’ forum: Calendar quarters?
Readers’ forum: Under the influence
Readers’ forum: Overdrawn director’s account
New queries: 6 August 2026
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NEWS
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HMRC contacting individuals about missing NI contributions
More guidance on temporary VAT rate for summer activities
Thirteen live corporate criminal offence investigations
Landlord tax disclosures raise £104m revenue in 2025-26
Effect of new whistleblower scheme on investigations
DEADLINE DATES
Deadline dates for September 2026
CASES
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Kittel test on missing trader fraud
Companies can’t benefit from decision shown to be wrong
Shares in company were not relevant business property
HMRC’s assessments overstated liability
Failure to notify HMRC of application to reinstate appeal
MOST POPULAR
This week's opinion: 6 August 2026
HMRC contacting individuals about missing NI contributions
More guidance on temporary VAT rate for summer activities
Thirteen live corporate criminal offence investigations
Landlord tax disclosures raise £104m revenue in 2025-26