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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
Construction: Lower-rate VAT certificates February 2023 February 2023
What happens to the VAT on an aborted project? January 2023 January 2023
VAT: Registering when making no taxable supplies in the UK December 2022 December 2022
VAT: Tax points and the use of retail schemes December 2022 December 2022
VAT: ‘Intending trader’ registrations November 2022 November 2022
Opting to tax: associated businesses October 2022 October 2022
VAT: Goodbye cash accounting! September 2022 September 2022
Partial exemption and motoring scale charges September 2022 September 2022
Property transactions: registering for VAT August 2022 August 2022
How to obtain cashflow savings from VAT August 2022 August 2022
VAT: When to register if involved in property transactions July 2022 July 2022
VAT and non-staff members’ expenses July 2022 July 2022
New penalties for late returns and payments June 2022 June 2022
VAT: Changes to the treatment of energy-saving materials June 2022 June 2022
VAT: Guarantees and warranties May 2022 May 2022
The ‘dos’ and ‘don’ts’ of claiming back input tax May 2022 May 2022
Reclaiming VAT on accountancy fees April 2022 April 2022
VAT: Don’t leave it too long! April 2022 April 2022
VAT: What tax points apply when using a retail scheme? March 2022 March 2022
Reduced VAT rate on energy-saving materials March 2022 March 2022

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