Bill Lewis

Bill Lewis

Tax consultant, Bates Wells & Braithwaite

Bill Lewis is a tax consultant at Bates Wells & Braithwaite solicitors with over 20 years experience. He is a member of the Association of Taxation Technicians, and has written several articles for Charity Finance.

He specialises in all aspects of taxation involving charities, particularly VAT, corporation tax and PAYE.  Previously he has worked for a number of high-profile organisations including the Inland Revenue, PricewaterhouseCoopers, and Scope.

 

Is this profile up-to-date? If not, please let us know at whoswho@civilsociety.co.uk

Displaying 1 to 8 (of 8)

photo credit: Steph Grey

Bill Lewis takes a look at some of the recent tribunal cases between HMRC and fee-charging charities.

Vat and tax update

Experts present an update on recent VAT and tax technical points. Reverse charge reversal Most aspects of VAT are difficult if one looks closely at the situation, but none more so than the reverse charge. This is a counter-intuitive measure which creates output tax liabilities out of purchases, and can cause the need for an organisation to register for VAT even if it makes no taxable supplies whatever.

Sound advice

Bill Lewis discusses the reduced rate of VAT for welfare advice and information. Readers may call that in the 2005 budget Gordon Brown announced a new 5 per cent reduced rate of VAT for charities and state regulated welfare providers. This would apply where payment is received to provide: "Advice or information connected with or intended to promote the welfare of elderly or disabled people, or children. Examples include child protection videos or expert advice on the welfare of children or the elderly, when provided by charities working in those areas. This reduced rate will only apply where the goods and services are not otherwise exempt from VAT. Therefore the VAT treatment of services of care, treatment or instruction remains unchanged by the introduction of this reduced rate."

Technical briefing - VAT and buildings

Technical briefing – VAT and buildings

Technical briefing - VAT and partial exemption

New guidance from HMRC on VAT partial exemption. Plus how to wash a bond

Mixed trades, mixed messages

New guidance on mixed trades binds charities up in red tape - without significantly benefiting the Exchequer

Tax avoidance or tax evasion?

Two recent cases provoke the question: has the tax avoidance train been derailed?

Technical briefing - VAT and the cultural services exemption

Bill Lewis discusses ticket sales and VAT exemption, Graham Elliott considers three cases of VAT avoidance, while James SInclair Taylor offers a briefing on trustee liability insurance.

Displaying 1 to 8 (of 8)

Directory

Search the Directory

 

The Civil Society Directory is a comprehensive and effective resource for finding organisations and people in the sector.

Gareth Jones (45) Vibeka Mair (42) Tania Mason (39) Ian Allsop (39) Don Bawtree (18) Andrew Hind CB (14) Kate Sayer (8) Jane Klauber (8) Graham Elliott (8) Gavin McEwan (8)
Debbie Jennings (7) Bill Lewis (7) Andrew Small (7) Richard Weaver (7) Roger Chester (6) John Tate (6) David Davison (5) Nick Ivey (5) Heather Lamont (5) Shivaji Shiva (5) Socrates Socratous (5) Karl Wilding (5) Rosie Chapman (5) Rui Domingues (5) Jim Clifford (4) Rachel Holmes (4) Jon Jorgensen (4) Stephen Lloyd (4) Alison McKenna (4) Ian Oakley-Smith (4) Paul Palmer (4) Anne-Marie Piper (4) Chris Priestley (4) Kate Rogers (4) Richard Weighell (4) Paul Knight (4) Louise Fernandes-Owen (4) Alana Lowe-Petraske (4) Richard Wild (4) Martyn Turner (4) Karen Thompson (4) Colin Laidlaw (4) Vicki Bowles (3) James Brooke Turner (3) Victoria Cook (3) Adrian Houstoun (3) Sally Kirby (3) Peter Ladanyi (3) Keith Lawson (3) Suzi Leather (3) Mark Mansley (3) Shimon Shaw (3) James Sinclair Taylor (3) Charlotte Watts (3) Robert Porter (3) Richard Bray (3) Luke Savvas (3) Ian Buss (3) Andrew Haywood (3) Andrew Daly (3) Jonathan Last (3) Celina Ribeiro (2) Hannah Armit (2) James Bevan (2) Jonathan Burchfield (2) Sam Collin (2) Clive Cutbill (2) Toby Eccles (2) David Emerson (2) Peter Gotham (2) Richard Gutch (2) Ian Harris (2) Ros Harwood (2) Robert Hayes (2) Peter Jenkins (2) Kieran McDonagh (2) Mathieu Mori (2) Andrew Pitt (2) Sam Younger (2) Lorraine Owens (2) David Locke (2) Robert Warne (2) Tesse Akpeki (2) Diane Sim (2) Anthony Misquitta (2) Rosamund McCarthy (2) Charles Nall (2) Caron Bradshaw (2) Lord Hodgson of Astley Abbotts (2) Jo Taylor (2) Caroline Beaumont (2) Jenny Ebbage (2) Luke Fletcher (2) Neville White (2) Gareth Morgan (2) Ian Bucknell (2) Jackie Turpin (2) Nick O'Donohoe (2) Catherine Howarth (2) Pesh Framjee (2) Yonni Abramson (1) Gavin Acheson (1) Simon Arundel (1) Graham Batty (1) Ben Bennett (1) Lynne Berry (1) Hana Birks (1) Jennifer Buttery (1) Susanna Child (1) Elizabeth Davis (1) Philip Fisher (1) Niroo Rad (1) John Paul Flack (1) Glen Gilson (1) Keith Hickey (1) Melia Hirst (1) Sir Thomas Hughes-Hallett (1) Julia Hutchinson (1) John Kelly (1) Michael King (1) Drewe Lacey (1) Ian Lloyd (1) Simon Mackintosh (1) Sarah Cannings (1) Richard Maitland (1) Mike McGee (1) Annette McGill (1) Neil McIntosh (1) Alistair McLean (1) Guy Monson (1) Gerry Myton (1) Roger Nightingale (1) Rehman Noormohamed (1) Sylvie Nunn (1) Chris Oulton (1) Rebecca Pallot (1) Desiree Parker (1) Nicholas Pearson (1) Mike Penrose (1) Stephen Ravenscroft (1) Oliver Reichardt (1) Gerry Salole (1) Adrian Beney (1) David Membrey (1) Mike Hudson (1) Ian Mathieson (1) Neal Green (1) Paul Gibson (1) Lesley Meall (1) Richard Harrison (1) Tris Lumley (1) James Shaw-Hamilton (1) Rodney Buse (1) Dorothy Dalton (1) Alastair Keatinge (1) Lindsay Driscoll (1) Anne Moynihan (1) Georgina Taylor (1) Beryl Hobson (1) Tim Johnson (1) Maeve Sherlock (1) Paul Breckell (1) Jo Coleman (1) Pat Fitzsimons (1) Rohan Hewavisenti (1) John Low (1) Ruth Murphy (1) Sally O’Neill (1) Andrew Parker (1) Michael Quicke (1) David Woodbine (1) Les Hems (1) Jay Kennedy (1) Nick Brooks (1) Alexandra Ives (1) Mark Keenan (1) James Carleton (1) David Mears (1) Edward Banyard Smith (1) Matthew Duncan (1) Matthew Amey (1) Sudhir Singh (1) John Evans (1) Sara van der Pas (1) Alastair Smith (1) Catherine Rustomji (1) Andrew Malin (1) Janet Turner QC (1) Julian Smith (1) Richard Leaman (1) Jay Patel (1) Richard Soldan (1) Niki May Young (1) Andrew McNamara (1) Gordon Reid (1) Simon Barker (1) Stephen Hammersley (1) Stephen Pittam (1) Julian Blake (1) Augustus Della-Porta (1) Helen Donoghue (1) Anna Roderick (1) Phil Durbin (1) Bob Humphreys (1) Elizabeth Petch (1) Alastair Graham (1) Paul McDowell (1) Daren Moore (1) Simon Hopkins (1) Paul Myners (1) Margaret Manning (1) John Graham (1) Judith Davey (1) Marg Mayne (1) Kirsty Weakley (1) Helen Reid (1) Richard Collier-Wright (1) Alex Mizzi (1) Russell Moore (1) Patrick Nash (1) Sir Nicholas Young (1) Cheryl Gowdie (1) Alexandra Kitching (1) Peter Lewis (1) Claire Brown (1) Paul Mewett (1) Anne-Marie Boden (1) Terry Hitchcock (1) Jenny Harrow (1) Chris Harris (1) Ian Gould (1) Gareth Roberts (1) Sarah Ridley (1) Frank Learner (1) Lynne Robb (1) Catherine Porter (1) Tom Hall (1) Sarah Maguire (1) Rebecca Cooke (1) David Williams (1) Zoe Amar (1) Lesley Baliga (1) Alistair Gibbons (1) Atul Patel (1) David Royce (1) Jane Tully (1) Stephanie Biden (1) Simon Fowler (1) Kai Adams (1) Edward Bonham Carter (1) Oliver Judges (1) Martin Edwards (1) Alexander Hoare (1) Helen Mulligan (1) Daniel Hurdley (1) Moira Protani (1) Laura Dawson (1) Aziz Rahman (1) Miles Maier (1) Michael O'Toole (1) Dawn Austwick (1) Sue Daniels (1) Lisa Clavering (1) Richard Jenkins (1) Louise Hall (1) Mark Cummins (1) Tim Wilson (1) Mia Campbell (1) Brian Miller (1) Kai Winterbottom (1) Carol Rudge (1) Sarah Atkinson (1) Natalie Dale (1) Christina Laybourn (1) David Bonbright (1) Jonathan Bruck (1) Amanda Young (1) Lucy Rhodes (1) Matthew Beaman (1)
Less +++ More +++

IT new business wins: Open-source website for VSO

6 Jun 2013

Kirsty Weakley rounds-up this month's IT new business wins.

A checklist for launching mobile donations

16 May 2013

Recent regulatory changes have made it easier than ever for UK charities to collect donations via mobile....

How to implement a new CRM

10 May 2013

So you have the budget for a new all-singing, all-dancing CRM system. Great! But what do you need to do...

How to be proactive with in memory fundraising

11 Jun 2013

In memoriam giving is everywhere – you just might not be recognising it yet. Jonathan Davies outlines...

The Giving Pledge three years in

11 Jun 2013

Three years ago two of the richest men in the world got 38 of the other richest people in the world to...

The 25 under 35: Great young fundraisers

10 Jun 2013

The fundraising profession is often described as a young one, and that is true. While it can take decades...

Model financial delegations

8 May 2013

Sam Coutinho provides a model document for financial delegations.

A good news story

14 Mar 2013

January’s launch of Easy News has helped to level the playing field for people with learning disabilities,...

Sailing towards a brighter future

25 Feb 2013

Tony Hales, chair of the Canal & River Trust, describes the transition from quango to charity.