Course Details

Various changes to VAT procedures in the UK and EU broadly coinciding with Brexit, but not all prompted by Brexit, continue to cause difficulties for UK businesses engaging in cross-border trade.  The difficulties will be considered, and solutions suggested for businesses affected.

 In this session, Neil Owen will cover the following:

  • Postponed import VAT accounting (PVA)
  • Services supplied by UK businesses to EU-based consumers
  • Retail sale of goods by UK suppliers to EU-based consumers
  • The non-Union One Stop Shop (OSS)
  • Triangulation


By attending this session, you will learn/understand/be able to provide more detailed advice to clients and businesses engaged in cross-border trade with or within the EU.

CPD Course Speaker

VAT Advisory Services Ltd

Neil Owen

Neil Owen BA CTA(Fellow) FBIAC AIIT is the founder and managing director of VAT Advisory Services Limited. He has been a full-time VAT adviser since 1990.

Neil entered the world of VAT in 1984, when he joined H M Customs & Excise as a VAT officer. After six years, split evenly between the VAT offices in Oxford and Swindon, he left the department to work for chartered accountants James & Cowper, where he headed up the provision of VAT consultancy services from 1990 to 2002.

From August 2002 to April 2007, Neil was principal of Southern VAT, a consultancy practice based in the outskirts of Southampton, and a freelance speaker. He formed VAT Advisory Services Limited in May 2007, since when he has been providing both consultancy and training services under his own banner.

Neil is a Fellow of the Chartered Institute of Taxation, an Associate of the Institute of Indirect Tax, and a Fellow of the British Institute of Agricultural Consultants. He was for ten years National Secretary of the VAT Practitioners Group, and for six general editor of the annual book, CCH VAT Planning. He is also a former editor of the CIOT journal, Tax Adviser.