Rupert Moyle is a partner and head of VAT at Kreston Reeves. He has more than 30 years’ experience as a VAT specialist working with OMBs, international groups, charities, and other not-for-profit organisations. He advises on issues including international trade, land and property development and transactions, partial recovery methodologies and negotiations with HMRC. Email: rupert.moyle@krestonreeves.com; tel: 07545 438988.