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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
Cryptocurrencies: What’s the VAT position? April 2021 April 2021
VAT: Domestic reverse charge on construction services April 2021 April 2021
VAT and the interaction with other taxes March 2021 March 2021
VAT and loyalty schemes March 2021 March 2021
Points to consider when claiming bad debt relief February 2021 February 2021
Correcting errors on a VAT return February 2021 February 2021
Postponed accounting: VAT on imports from 1 January 2021 January 2021 January 2021
Claiming back VAT on staff training January 2021 January 2021
Registering for VAT late: What happens next? December 2020 December 2020
Late or missing VAT returns: What happens next? December 2020 December 2020
VAT: Cash accounting part payments and barter transactions November 2020 November 2020
Is it always necessary to opt to tax a property? November 2020 November 2020
Capital goods scheme: Disposing of items October 2020 October 2020
Hospitality: The 5% VAT rate October 2020 October 2020
VAT: Zero-rating for books and publications September 2020 September 2020
VAT: Insurance – Block policies September 2020 September 2020
Irrecoverable VAT on the construction of residential buildings August 2020 August 2020
Selling the business: What about VAT? August 2020 August 2020
What’s the (tax) point? July 2020 July 2020
VAT: Selling goods on interest-free credit July 2020 July 2020

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