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Andrew Needham

Andrew Needham

Andrew has a degree in Law from UCNW Bangor and is a Chartered Tax Adviser. Andrew has over 20 years’ experience in VAT having spent 7 years in HM Customs & Excise, firstly as a VAT inspector, then as a departmental trainer, and finally in a headquarters policy unit dealing with the introduction of the EU single market.

After leaving Customs he joined Deloitte & Touche as a VAT consultant in Liverpool and then Manchester, where he qualified as a Chartered Tax Adviser. Andrew then moved to London where he worked on formulating indirect tax planning ideas, writing articles for tax publications, and was the author of Deloitte’s Weekly VAT News. From Deloitte’s, Andrew moved to Ernst & Young in Manchester as a senior indirect tax consultant, where he managed the indirect tax affairs of several multi-national companies.

In 2001 Andrew left Ernst & Young to form VAT Solutions (UK) Limited with a co-Director. In September 2009 Andrew formed his own VAT consultancy practice, VAT Specialists Limited.

Andrew is VAT adviser to the Forum of Private Business and represents them quarterly on the Joint VAT Consultative Committee.

Articles by Andrew Needham

Title Date
Built a new house and can’t sell it: What about the VAT? August 2026 August 2026
Missed an Input Tax Claim? Can You Still Get the VAT Back? August 2026 August 2026
Tips and traps of the flat rate scheme for small businesses July 2026 July 2026
Invalid VAT Numbers: The Input Tax Claim You Could Lose July 2026 July 2026
VAT: Records required when claiming bad debt relief June 2026 June 2026
VAT and Private Use: Are You Accounting for It Correctly? June 2026 June 2026
Claiming back VAT on purchases by employees May 2026 May 2026
Change of Use: The VAT Clawback Trap May 2026 May 2026
Business splitting and disaggregation April 2026 April 2026
Capital Goods Scheme: The VAT Implications of Selling an Asset April 2026 April 2026
What liability do partners have for a partnership’s VAT debts? March 2026 March 2026
Airbnb and VAT: Accounting After the Upper Tribunal Decision March 2026 March 2026
Using the capital goods scheme to adjust input tax claimed on assets February 2026 February 2026
VAT on Overseas Goods: Place of Supply and Tax Treatment February 2026 February 2026
Deregistering for VAT: Commercial property rental businesses January 2026 January 2026
No VAT Invoice: When Can Input Tax Still Be Recovered? January 2026 January 2026
Recovering VAT on Motoring Costs: Choosing the Right Method January 2026 January 2026
When HMRC Gives Wrong Advice: What Are Your Rights? December 2025 December 2025
When should a new business register for VAT? November 2025 November 2025
Recovering VAT on Business Gifts and Commercial Vehicles November 2025 November 2025

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