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).
In this month’s round up of VAT cases, Graham Elliott considers VAT on imports after 1 January 2021, the end of the retail export scheme, undisclosed partnerships, roof insulation and Covid-19 payment holidays
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
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
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
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