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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

Situations in which business splitting can avoid an output tax problem or liability

Situations in which planned adjustments to regulations could save VAT for manufacturing and exporting businesses

VAT windfalls are not common, but the First-tier Tribunal found in favour of the taxpayer in two recent cases

A potential VAT problem for overseas landlords – and a bank account horror story

Making the most of HMRC’s greatly improved digital VAT services

A claim for input tax can still be made by a business in the absence of a tax invoice

A practical option for claiming input tax on expenses that relate to non-taxable sales

Dancing around key dates in VAT’s 40-year history

Sales and transfers of Christmas plants may fall into different VAT categories, explains NEIL WARREN
Practical examples of when a business or non-business arrangement applies for VAT purposes, from NEIL WARREN
HMRC’s interpretation of new property rental rules shocked NEIL WARREN
An examination of changes to the VAT treatment of zero-rated and exempt supplies, by NEIL WARREN
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