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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: Work use of home January 2024 January 2024
VAT and contract law: Getting it right! December 2023 December 2023
Standard rated, zero rated or exempt?! December 2023 December 2023
Education: The VAT exemption November 2023 November 2023
Late returns: The four-year cap November 2023 November 2023
VAT breaks for electric and hybrid cars November 2023 November 2023
The place of supply of land-related services October 2023 October 2023
VAT: Domestic service charges October 2023 October 2023
VAT: HMRC powers September 2023 September 2023
Registering for VAT because of the reverse charge August 2023 August 2023
Can an exempt business recover VAT on property? July 2023 July 2023
VAT: An inspector calls! July 2023 July 2023
VAT: Too late – Or is it? June 2023 June 2023
VAT: Taking a property into private use June 2023 June 2023
VAT and insurance commissions May 2023 May 2023
VAT: HMRC changes the way it acknowledges the option to tax May 2023 May 2023
VAT: Energy-saving materials April 2023 April 2023
VAT: New penalty for late payment April 2023 April 2023
VAT: Planning points for partly exempt businesses March 2023 March 2023
VAT: New penalties for late returns March 2023 March 2023

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