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Phil Salmon

Partner, Head of VAT

Phil is a Chartered Tax Adviser who has specialised in VAT for over 32 years.

Phil started his career in 1989 in what was then HM Customs & Excise, culminating in a spell in VAT Policy at Headquarters. He left in 1998 to join a predecessor firm to haysmacintyre and then after a spell at a larger firm joined haysmacintyre in 2007, becoming Partner in 2013.

Areas of expertise

Insights

See all of Phil's latest news articles.

Insights
Property
VAT treatment of payment to exercise break clause

There has been considerable uncertainty in property related matters regarding payments related to property which...

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Insights
Autumn Budget 2021: VAT

Freeports The government will legislate in Finance Bill 2021-22 to introduce additional elements to the...

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Insights
Education
Colchester Institute Corporation – Business or Non-Business?

CIC had assumed that it was carrying out grant funded, non-business activities and acted accordingly....

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Insights
Corporate
Uncertain tax treatment

A requirement to notify also exists if a provision has been made in the accounts...

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Insights
Partly exempt businesses and organisations who carry out Business/Non-Business calculations

For organisations using the standard method, HMRC indicates that the standard method override may apply,...

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Insights
Changes to VAT partial exemption

Unfortunately, the outcome is somewhat underwhelming. The Government has announced it is setting up a...

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Awards and Accreditations