Michael Ashdown is the VAT and indirect taxes partner at Harwood Hutton. He works with a range of clients, especially owner-managed businesses and other professional advisers. Michael is a former chair of the London Branch of the CIOT/ATT and is a liveryman of the Worshipful Company of Tax Advisers. Email: michaelashdown@harwoodhutton.co.uk; tel: 01494 739500.