leshoward

Member Since: 9th Jun 1999

Columnist

Recognition

Thanks: 1423

Bio

As of April 2023, I will have 40 years' experience in VAT. Scary!

And I am now officially SEMI-retired.

I still work a little with vatadvice.org, the specialist VAT practice I founded, based in Cambridgeshire. I still sit on the Tax Tribunal from time to time. And I still do a very little VAT work for small charities.

Les Howard

VAT Consultant

29th Oct 2021

VAT update: Sale and leaseback of residential buildings

HMRC has issued Brief 13/2021 in response to the Supreme Court decision in Balhousie Holdings Ltd , which we analysed in a two part series...

Business tax

17th May 2021

Balhousie case: Supreme Court rules on self supply

The Supreme Court decision in Balhousie Holdings was notable for two reasons. This article focuses on the court’s interpretation of the...

Business tax

16th Apr 2021

Supreme Court rules on care home VAT lease back

There has been an interesting development in regard to the VAT consequences of sale and lease back arrangements to raise finance in the...

Business tax

21st Oct 2020

VAT exemptions and non-profits – tough going

Education Exemption for supplies of education is restricted to supplies made by an ‘eligible body.’ This includes schools, universities and...

Business tax

7th Oct 2020

VAT exemptions and non-profits: The easy bit

This article highlights three exempt Groups: welfare services, professional and membership subscriptions, and fundraising events. Welfare...

Business tax

2nd Oct 2020

VAT exemptions and non-profits: Introduction

You knew VAT is not a simple tax! Most AccountingWEB readers will be familiar with the concept of VAT exemption. What is less often...

Business tax

14th Jun 2019

VAT and the welfare exemption

HMRC has lost a significant VAT case concerning a charity which provides payroll services to disabled persons. The charity successfully...

Business tax

1st Nov 2018

VAT: A Wellcome result for charities

Thanks to the Wellcome Trust Ltd ( TC06761 ), the first tier tribunal (FTT) has decided an important VAT issue in favour of the charitable...

Business tax

17th Apr 2018

VAT deregistration: Basics and pitfalls

VAT expert Les Howard outlines a number of basics and pitfalls around deregistering for VAT. There are two basic circumstances in which you...

Business tax

21st Aug 2017

Woodland charity conquers HMRC challenge

Les Howard explains how a tiny charity defeated HMRC at the tax tribunal over the method it uses to calculate the amount of input VAT it...

Business tax

VAT update: Sale and leaseback of residential buildings

Balhousie case: Supreme Court rules on self supply

Supreme Court rules on care home VAT lease back

VAT exemptions and non-profits – tough going

VAT exemptions and non-profits: The easy bit

VAT exemptions and non-profits: Introduction

VAT and the welfare exemption

VAT: A Wellcome result for charities

VAT deregistration: Basics and pitfalls

Woodland charity conquers HMRC challenge

Taxpayers asked to pay same assessment twice

Accountech Bytes: AI hits practice management

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