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Geraint Lewis

Geraint Lewis is a director in the VAT team at Moore Kingston Smith LLP. He can be contacted by email: glewis@mks.co.uk.
ARTICLES
Q&A: VAT implications of DELTA Merseyside v Uber
Geraint Lewis and Karl Leesi discusses the various VAT implications of DELTA Merseyside v Uber.
29 July 2024
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Tax tip: Reviewing trusts Readers’ forum: Application of BADR to sale of trading assets Readers’ forum: Should my client be in self assessment? Readers’ forum: Part appointment of QIIP assets Readers’ forum: Is VAT due on profit share for joint venture agreement?
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Reshape tax system to encourage ethical behaviour Crypto traders issued with nudge warning Huge increase in issue of joint and several liability notices Zero VAT rating for caravans confirmed Legislation needed to ensure AI is used safely
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Fishery business was not a trading concern No reasonable excuse established No refund despite incorrect HMRC advice Discount offer was not included in terms First-tier Tribunal made no error in law
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This week's opinion: 26 September 2024 Reshape tax system to encourage ethical behaviour Crypto traders issued with nudge warning Huge increase in issue of joint and several liability notices Zero VAT rating for caravans confirmed
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