Ian Harris

Ian Harris

Ian Harris

Ian has served as the VAT and Taxation Advice Officer at Leicester City Council since 1997. He heads a small team responsible, not only for the completion and submission of the Council’s tax returns, but also for the in-house delivery of advice and guidance on all tax matters as they affect the Council. 

judicial-review-effective-remedy
Indirect Tax Voice
25 January 2018

Following on from his critical analysis of the Judgment in National Roads Authority v Revenue Commissioners [ C‑344/15 ] and noting that ‘a key point arising therefrom is that if there is no presumption of a significant distortion of competition where a public body undertakes activities that are also undertaken by the private sector’, Ian Harris deals with the question as to what effective remedy does an aggrieved private provider have?

National-Roads-Authority-case
Indirect Tax Voice
17 January 2018

In the first of a two part article, Ian Harris provides a critical analysis of the National Roads Authority case

Indirect Tax Voice
21 December 2015

Ian Harris examines the interaction of fiscal neutrality and distortion of competition in the context of the public services excemption