Ian Harris

Ian Harris

Ian Harris

Ian has served as the VAT and Taxation Advice Officer at Leicester City Council since 1997, now being responsible for the strategic overview of all national taxes at the Council.  Ian is a member of the Chartered Institute of Public Finance and Accountancy’s (CIPFA) VAT Committee and secretary of the Local Authority National VAT Consultative Group, as well as chairing the Midlands Unitary Authorities VAT and Tax Group and the Leicestershire Local Authority VAT Group.  He is also a member of the CIOT’s Indirect Taxes Technical Sub-Committee.

Local-authority-trading-companies
Indirect Tax Voice
7 August 2018

Ian Harris delves deeper into what is a non-taxable person

compulsory-purchase-order-taxable-VAT-indirect-tax
Indirect Tax Voice
12 July 2018

Ian Harris looks at some fundamentals of the scope of VAT and public bodies

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