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Neil Warren

Neil Warren CTA(Fellow), ATT is an independent VAT consultant and author who worked for Customs and Excise for 14 years until 1997.

ARTICLES

An incorrect VAT charge on the sale of a business can cause big problems for the buyer.

The incorporation of a residential property portfolio could save VAT.

A tribunal case in which HMRC disallowed input tax on advance payments even though the supplier had issued tax invoices.

An international business tried to persuade a local food manufacturer to make an incorrect claim for input tax.

An update on HMRC’s latest position on four important VAT issues.

A recent tribunal case about a business that deliberately altered its VAT return dates to help its cash flow.

Many advisers are unaware of the VAT time limits that apply to some property deals, resulting in unexpected liabilities.

Is HMRC applying the law correctly in relation to certain flat rate scheme categories?

The problems faced by HMRC when they carry out mark-up exercises.

VAT rules on Christmas gifts and parties.

Are HMRC taking too long to process VAT error correction forms?

Two important principles of claiming input tax are considered.

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