Graham Elliott

Graham Elliott

Graham Elliott CTA (Fellow) MBA, is director of City & Cambridge Consultancy, established in May 2015, through which he provides advice on VAT, on charity taxes of all kinds, and on taxes related to transactions. While he covers all VAT areas, he has particular interest in real estate, charities and international services.

He has experience of working in both legal and accountancy firms, and has practiced for more than 27 years, prior to which he spent three years in HM Customs and Excise. He has written books on VAT registration and Gift Aid.  He has secured significant sums of overpaid tax for clients (including claims for several millions), and has defended clients successfully in cases involving gift aid. He is widely featured on the lecture circuit and was  winner of the Tax Writer of the Year Award 2011 for his ability ‘to make VAT interesting’.

Prior to setting up City & Cambridge Consultancy, Elliott was transaction tax consultant at Withers LLP, specialising in VAT and also advising on gift aid for charities, general charity transactions and stamp duty land tax (SDLT).

www.cityandcambridgeconsultancy.com

Tax / VAT updates: September 2020

In this month’s VAT updates, Graham Elliott reviews uncertainty in EU distance selling ruling, the importance of checking customers’ residency, rent variations and electronic literature

Tax / VAT updates: August 2020

In this month’s VAT updates, Graham Elliott reviews the changes to hospitality supplies, DIY housebuilder claims and child car seats

Tax / VAT updates: June 2020

In this month’s VAT updates, Graham Elliott considers input reimbursement, the use of CCTV as evidence and whether medical scans are VAT-exempt

Tax / VAT updates: May 2020

In this month’s VAT updates, Graham Elliott considers costs of staging productions and taxable supplies of catering in the Royal Opera House case, historical VAT claim at NHS Lothian and refurbishing an empty dwelling

Tax / VAT updates: April 2020

In this edition of VAT updates, Graham Elliott considers HMRC’s VAT easements, a suppression of sales case and the challenging concept of fiscal neutrality

Tax / VAT updates: March 2020

In this month’s VAT updates, Graham Elliott considers charity construction relief in Marlow Rowing Club, HMRC’s reaction to the News Corp decision and the supply of medics in Archus Trading Ltd

Tax / VAT updates: February 2020

In this month’s VAT updates, Graham Elliott considers digital newspapers in News Corp v HMRC, ongoing DIY housebuilder time limits cases and new regulations relating to call off stocks

Tax / VAT updates: January 2020

In this month’s VAT updates, Graham Elliott considers whether dating services are consultancy, a volunteer running a bar for charity and if HMRC’s enquiries service left a club in no man’s land

Tax / VAT updates: December 2019

In this month’s VAT updates, Graham Elliott, director at City & Cambridge Consultancy, considers when an employment bureau can and cannot be a joint employer, whether a community amateur sports club can be a charity and the impact of trying to backdate a flat rate scheme application

Tax / VAT updates: November 2019

In this month’s VAT updates, Graham Elliott, director at City & Cambridge Consultancy, considers whether direct patient contact is necessary for medical services, how waiting for a single document lost a self-builder’s tax claim, and whether a husband and wife’s businesses were one or two businesses

Tax / VAT updates: October 2019

In this month’s VAT updates, Graham Elliott, director at City & Cambridge Consultancy, considers litigation costs in Newmafruit Farms, whether a diary is a book, zero rated grass seed, works for disabled people and child protection services

Tax / VAT updates: September 2019

In this month’s VAT updates, Graham Elliott, director at City & Cambridge Consultancy, considers whether the provision of nursery education is non-business, the case of a DIY housebuilder who took HMRC to tribunal after the failure of an Alternative Dispute Resolution process, a new angle on the provision of management services to overseas subsidiaries and the end of the road for the Smart case on input tax for farm subsidies

Tax / VAT updates: August 2019

In this month’s VAT roundup of significant cases, Graham Elliott CTA (Fellow), VAT specialist at City & Cambridge Consultancy, considers group registrations in Baillie Gifford, transport of disabled people in Jigsaw Medical, charities VAT recovery in University of Cambridge and treatment of bank note supplies in Clydesdale

Tax / VAT updates: July 2019

In this month’s VAT roundup of significant cases, Graham Elliott CTA (Fellow), VAT specialist at City & Cambridge Consultancy, considers when payroll services for a carer are not subject to VAT, two NHS trust VAT rulings and the sale of fractional interests in hotel rooms

Tax / VAT updates: June 2019

In this month’s VAT roundup of significant cases, Graham Elliott CTA (Fellow), VAT specialist at City & Cambridge Consultancy, considers the judgments on the timing of a tax point in Budimex, non-owners’ import obligations, and when prescription drugs can, and cannot, be zero rated following Pearl Chemist decision
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