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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
NEIL WARREN considers how three recent tribunal cases should encourage advisers to challenge the way they allocate input tax for partly exempt traders.
NEIL WARREN considers how HMRC's efforts to combat carousel fraud can have implications for many other businesses and how advisers can deal with these problems.
NEIL WARREN considers the VAT problems of working with a non-compliant client.
The mysteries of unjust enrichment are unravelled by NEIL WARREN.
NEIL WARREN gives five practical examples of when the VAT flat rate is not so flat after all
NEIL WARREN examines the rules relating to refunds of overseas VAT and asks whether these represent an opportunity or a minefield.
NEIL WARREN considers the VAT rules for providing business entertainment and perks to staff and customers
The attack on VAT avoidance schemes is a high priority for Customs. NEIL WARREN, VAT consultant from Keens Shay Keens, predicts that they will have a successful year

Recent case law concerning best judgment VAT assessments raised by Customs using their legislative powers

NEIL WARREN looks at recent case law on artificial separation of business activities, and the impact of the new human rights legislation on Customs' attempts to ensure the maximum VAT yield is obtained in this area
NEIL WARREN looks at the role of VAT professionals in devising avoidance schemes, and Customs' response to the potential VAT loss
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