Neil Warren CTA is an independent VAT consultant and has worked in VAT for over 30 years - he spent 14 years as an inspector in HM Customs and Excise before setting up his own tax and accounting practice in 1997. As well as VAT consultancy work, he writes extensively on VAT for most of the leading tax publications in the UK. He is also a member of the VAT Technical Committee of the ATT and has worked closely with HMRC on many policy matters, particularly relating to the flat rate scheme.