Tim Buss is a VAT Director with accountants and business advisors PKF, specializing in VAT and property issues. He has represented clients at VAT tribunals including SEH Holdings referred to in this report. Prior to joining PKF in 1989, he spent 16 years in H.M. Customs & Excise (Customs) as a VAT inspector. Buss is an associate and council member of the Institute of Indirect Taxation and in 2002 was appointed the Institute's Director of Education. He writes and lectures regularly on a range of VAT issues.