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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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21
Suspended penalties for careless behaviour
Penalty suspension
Preparing evidence for past option to tax elections.
Buying an advance ticket
Frozen VAT thresholds – time for the government to increase them?
Thawing the icy water
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
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READERS'
FORUM
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Readers’ forum: How is a property sale taxed under the flat rate scheme?
Readers’ forum: More than just a repair?
Readers’ forum: For better or worse
Readers’ forum: Wise after the event
New queries: 5 November 2026
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NEWS
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New allowance for pensioners on new state pension and interest and property rates raised
Outstanding high income child benefit errors
Heightened scrutiny of billionaires planned by HMRC
Profit and loss reporting for small companies paused
Deadline dates for November 2026
DEADLINE DATES
Deadline dates for November 2026
CASES
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Lack of alternative evidence to support input tax
Taxpayer allegations of bias bound to fail
Taxpayer unable to prove trading purpose
Fact that English was not first language was no excuse
Substation had a self-standing commercial function
MOST POPULAR
This week's opinion: 5 November 2026
First thoughts on the 2026 Budget
Suspended penalties for careless behaviour
Rollover relief quirks
VAT fund management guidelines