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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
VAT: Entertaining overseas customers March 2025 March 2025
Reaching agreement with HMRC February 2025 February 2025
VAT and direct exports: A little-known fact January 2025 January 2025
It’s on you! Personal liability notices December 2024 December 2024
The introduction of VAT on private school fees November 2024 November 2024
VAT: Calculating the profit margin when selling second-hand goods October 2024 October 2024
VAT: Electric cars and hybrid cars September 2024 September 2024
Buying a business and retaining the VAT number August 2024 August 2024
VAT: The EU’s Import One-Stop Shop system July 2024 July 2024
On the Increase: VAT registration and deregistration thresholds June 2024 June 2024
Simplified accounting: Using composite VAT rates May 2024 May 2024
VAT: DIY billing! April 2024 April 2024
VAT: Service charges on commercial property March 2024 March 2024
Construction industry: The ‘golden brick’ February 2024 February 2024
Late VAT returns: HMRC changes January 2024 January 2024
VAT: Work use of home January 2024 January 2024
Standard rated, zero rated or exempt?! December 2023 December 2023
Late returns: The four-year cap November 2023 November 2023
VAT breaks for electric and hybrid cars November 2023 November 2023
VAT: Domestic service charges October 2023 October 2023

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