Graham Elliott

Graham Elliott

Graham Elliott leads the haysmacintyre indirect taxes unit, and specialises in value added tax (VAT).

While covering all aspects of VAT, his main interests are in not-for-profit organisations and real estate.

In October 2011 he became a trustee at NMC Recordings Ltd, a charity that promotes British classical music to international audiences.

He became a chartered tax adviser in 1995, and got an MBA in 2000.

 

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

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VAT review of 2011

Unlike previous years where decisions in significant cases dominated the news, in 2011 it was changes in the law itself that had the biggest impact. Graham Elliott examines them.

 The meaning of 'donation' for VAT purposes

When is a donation not a gift? When HMRC gets involved. Graham Elliott reports.

Is a skate park a building?

Whether your charity's new buildings have walls, or bridges, can affect the VAT status of the construction. Graham Elliott explains.

VAT review of 2010: a whirlwind year

Graham Elliott summarises a selection of VAT changes that occurred in the year and examines their implications for other charities.

Partial exemption surprise

Graham Elliott outlines a recent decision which would appear to have wider implications.

Recovering VAT on cultural productions

Opera plots are replete with dramatic twists and turns. Just when it seems that the ultimate injustice will go unpunished, along comes a Commendatore to damn the evil Don Giovanni. Can real life replicate operatic fiction? It seems perhaps it can.

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 7 (of 7)

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