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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.

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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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Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026

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NEWS

Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments

Third slide

Deadline dates for March 2026

CASES

Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met

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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures

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