Jonathan Main is a VAT and indirect taxes partner at MHA Moore and Smalley. He is an accredited mediator after qualifying with the Centre for Effective Dispute Resolution. Jonathan has been co-opted as an adviser to the board of the Association of Independent Specialist Medical Accountants and is also a member of the Institute of Export & International Trade. Email: jonathan.main@mooreandsmalley.co.uk; tel: 07760 166802.
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