Nancy Cruickshanks

Nancy’s VAT advice covers both compliance and planning, mainly for businesses but also for private individuals. Her clients are largely from land, property & construction, entertainment & media and financial services. They include all sizes of business from start-up to those seeking a listing and PLCs.

She secures zero-rating certificates for individuals, enabling them to purchase goods and services that would otherwise incur standard rate VAT. She also advises on reduced rates of VAT for construction services.

Nancy’s VAT expertise is supplemented by her wide-ranging experience including at then HM Customs and Excise, management consultancy and compliance, and a combined VAT and tax compliance and advisory role at the BBC, which she also represented at the European Broadcasting Union. She previously worked at Shipleys LLP, which merged with Moore Kingston Smith in May 2025.

Memberships include: Fellow of The Association of Tax Technicians, CIOT (with BBC); ATT Council member; volunteer member of the ATT VAT sub-committee and the joint CIOT/ATT professional standards committee.