Tim has been involved with VAT since 1973. He joined HM Customs & Excise (“Customs”) in May 1973, shortly after the introduction of VAT in the UK. He worked as a visiting VAT inspector and as a classroom trainer. Tim left Customs in 1989 and joined accountants PKF as a VAT Consultant responsible for all aspects of VAT. He was appointed director of VAT in 1998. In October 2005, Tim left PKF to set up his own VAT consultancy and training company. In addition to presenting various training courses Tim is a consultant to a number of accountancy firms and other businesses. He has represented clients in a number of VAT Tribunal cases. These include: Croydon Hotel & Leisure Co concerning the right to deduct VAT where a supplier has not accounted for output tax. SEH Holdings Ltd which related to the disapplication of an option to tax on a public house sale and forced HMRC to change its policy. Tim has succeeded in sustaining arguments on behalf of clients with HMRC including several issues regarding the evidence to support input tax deduction and evidence of movement of goods from the UK. Tim regularly writes and lectures on a range of VAT topics. In 2005 he wrote a book on VAT and Property Transactions. He was a Council member and for three years was director of education of the Institute of Indirect Taxation. He was responsible for the entrance examination. Tim is currently an associate member of the Chartered Institute of Taxation following a merger of the two institutes.

VAT for Accounts Payable

Making Tax Digital (“MTD”) came into force on 1 April 2019. It is a common misunderstanding that MTD only affects submission of VAT returns but there is more to it. HMRC are being more prescriptive on the VAT information to be recorded in accounts. It is no longer a case of recording invoices or payments.

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Construction Industry-new VAT accounting rules

A new ‘domestic reverse VAT charge’ will be introduced for certain supplies of construction services. The measure is being introduced to remove the opportunity for fraudsters to charge VAT and then not pay the VAT to HMRC.  The rules will mean that the recipient rather than the supplier will account for the VAT due. The measure

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VAT Post Brexit – A Personal View

Having spent all my career in the wonderful VAT world since its introduction in 1973 I just thought I would share a few personal observations faced with Brexit. A wise man once said if you can understand the past you can prepare for and shape the future. So this is a very short abbreviated history

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