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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
VAT Errors and Penalties: What Triggers Them and How to Reduce the Impact November 2025 November 2025
Why would a business opt to tax a commercial property? October 2025 October 2025
What Counts as a Commercial Vehicle for VAT Purposes? October 2025 October 2025
The Pitfalls of VAT Deregistration for Small Businesses October 2025 October 2025
VAT bad debt relief claims: The ups and downs September 2025 September 2025
How to Avoid Paying VAT on a Tenanted Commercial Building September 2025 September 2025
Claiming overpaid VAT from HMRC: Unjust enrichment August 2025 August 2025
What liability does a director have for a company’s VAT debts? July 2025 July 2025
How much VAT can businesses recover on mobile phone charges? June 2025 June 2025
The VAT Rules on Business Gifts: What You Can Claim June 2025 June 2025
What’s the difference? Zero-rated and exempt supplies May 2025 May 2025
VAT Recovery on Employee Clothing: Why It Can Lead to HMRC Disputes May 2025 May 2025
VAT: Place of supply of goods April 2025 April 2025
VAT number: Keep or let go? April 2025 April 2025
Selling the business: VAT consequences March 2025 March 2025
VAT: Entertaining overseas customers March 2025 March 2025
Demolishing or extending an opted commercial property February 2025 February 2025
Reaching agreement with HMRC February 2025 February 2025
VAT: Selling a property to a housing association January 2025 January 2025
VAT and direct exports: A little-known fact January 2025 January 2025

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