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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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20
New penalty system for late VAT payments
Penalty cheer
Property deal and transfer of a going concern
Property challenges
Practical tips on partial exemption
Complex puzzle
The demise of the Lord Fisher tests
Moving the goalposts
VAT return entries that need HMRC’s written approval
Green light needed
Getting the numbers right
Number games
VAT rules for private tuition
Tuition turmoil
Input tax claims on costs relevant to sales that are outside the scope of VAT
Input tax shocker
VAT challenges faced by businesses in 2021
Karaoke time
Are the days of face-to-face VAT compliance visits over?
An inspector calls
Finding the correct flat rate scheme category
Flat rate challenges
New VAT rate of 12.5% for the hospitality industry from October 2021
Fourth rate
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READERS'
FORUM
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Readers’ forum: Was extension incorrectly included in CGS?
Readers’ forum: Calendar quarters?
Readers’ forum: Under the influence
Readers’ forum: Overdrawn director’s account
New queries: 6 August 2026
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NEWS
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HMRC contacting individuals about missing NI contributions
More guidance on temporary VAT rate for summer activities
Thirteen live corporate criminal offence investigations
Landlord tax disclosures raise £104m revenue in 2025-26
Effect of new whistleblower scheme on investigations
DEADLINE DATES
Deadline dates for September 2026
CASES
Read All
Kittel test on missing trader fraud
Companies can’t benefit from decision shown to be wrong
Shares in company were not relevant business property
HMRC’s assessments overstated liability
Failure to notify HMRC of application to reinstate appeal
MOST POPULAR
This week's opinion: 6 August 2026
HMRC contacting individuals about missing NI contributions
More guidance on temporary VAT rate for summer activities
Thirteen live corporate criminal offence investigations
Landlord tax disclosures raise £104m revenue in 2025-26