Since 1927 the leading authority on tax law, practice and administration

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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Going for gold

Reverse charge – take three

Christmas crackers

Is there a better way?

Goods post-Brexit

Holiday tales

Branching out

Following on

Summer treats

Tying up loose ends

Retail therapy

Cash is king

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Readers’ forum: Purchase invoice and partial exemption calculations Readers’ forum: Tax considerations when transferring valuable metals Readers’ forum: Does robbing Peter to pay Paul have unintended consequence? Readers’ forum: Goodwill good? New queries: 7 May 2026

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NEWS

Unintended tax consequence of Renters’ Rights Act avoided No appeal in Colchester Institute Corporation case New dedicated helpline for trusts queries Last-minute pension saving could prove costly Taxes on UK workers rise at fastest rate in OECD

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Deadline dates for June 2026

CASES

No level of direction needed for host employer liability Second-hand margin scheme record-keeping failure Failure to pay contributions was breach of statutory duty Expenses knowingly overclaimed Impossible for voluntary returns to be late

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