

Len leads the VAT team at Bishop Fleming and brings a wealth of experience and a practical approach to provide user-friendly VAT advice and get the best solutions for his clients.
Len helps his clients navigate UK and global VAT systems to ensure they know what to expect, get it right, and above all know they are in good hands so they can focus on their priorities and achieve their goals.
Over many years’ experience, first as a VAT inspector at HMRC, and leading VAT teams at large accounting firms in Scotland and the South West, he has advised clients in most sectors, with specialisms including Education, Charities, International Trade, Pensions, Energy, and Property.
Experience advising clients across HE, FE, Academies, Commercial Education, Independent Schools and more.
Optimising VAT recovery under Business/Non-business and partial exemption rules, and the application of charity VAT reliefs.
Advising on cross-border supply chains, import and export, UK and EU VAT post Brexit, and project managing multi-territory advice and VAT compliance services.
Restructuring, Due Diligence, and recovery of VAT on deal fees.
Construction zero-rates and reduced-rates, Housing, Option To Tax, Partial Exemption and the Capital Goods Scheme, Domestic Reverse Charge.