Scott Craig is partner and head of VAT at Azets, Edinburgh. He has specialised in VAT for over 20 years and provides advice and assistance to clients in all sectors. He works closely with a wide variety of clients from further education colleges and private schools to arts bodies such as Scottish Opera and the National Theatre of Scotland. Examples of his recent work include the review of income/expenditure for a not-for-profit body and the negotiation of VAT recovery on capital works with HMRC.