Peter Smallwood & Co Limited     

Peter Smallwood spent over 14 years with HM Customs & Excise and prior to his departure in 1989 he was a Senior Officer working in VAT. Since then, until setting up this practice in November 2002, he has held senior positions with major firms of Accountants including Deloitte & Touche and Tenon providing VAT advice to a wide range of clients. He has also written many published articles and lectured extensively on the subject.

Peter has acted for clients in most types of VAT and Duties investigations and given specialist assistance to accountants and solicitors whose clients were being investigated. Other clients have benefited from his negotiation skills in obtaining favourable liability rulings or advantageous partial exemption methods.

Whatever your VAT enquiry Peters expertise can lead to substantial savings.

Peter is an Associate of the Institute of Indirect Taxation (AIIT). The Institute is the pre-eminent professional body in training, regulating, and representing practitioners and specialists in indirect taxation. Peter is also an active member of the VAT Practitioners Group.

Rachel Davies initially trained as a legal executive and more recently spent 7 years working for Deloitte & Touche. Rachel has considerable experience in drafting legal documents, including Notices of Appeal to the VAT and Duties tribunal.

Rachel has worked with Peter on a number of cases and her witness statements have assisted in convincing Customs to withdraw a number of VAT assessments and penalties. These cases are often settled without the need of a full hearing before the Tribunal and client's costs reimbursed by Customs.

Peter frequently instructs Counsel, particularly in litigation involving fraud or complex legal argument.
Here Peter is pictured in a conference room with Barrister, Andrew Young. Peter has worked with Andrew in numerous Tribunal and High Court matters. Peter finds working with Andrew can be very beneficial for clients bearing in mind Andrews successes in cases such as Han & Yau establishing Human Rights in tax, Marks & Spencer setting out the primacy of Community law principles over domestic law and many others.
Andrew has said “I am indebted to Peter for providing me with clear instructions and well prepared trial bundles of which he invariably holds a comprehensive knowledge.”

David Cunliffe spent over 10 years as a tax inspector investigating business accounts before leaving the Inland Revenue in 1988. Since then, he has held senior positions with major firms of accountants, including KPMG and Ernst & Young, specialising in giving advice to clients under investigation by the Revenue. He has also written many published articles and lectured extensively on the subject.

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