Ciaran McGee, MA (Oxon) FCA CTA is director of CJM Tax Consultancy Ltd, specialist VAT advisers based in Northern Ireland. Ciaran is also the author of VAT 2024-25, published by Claritax Books. He can be contacted by email: ciaranmcgee@cjmtax.co.uk, or by tel: 02871 876 220.