Ian Fleming spent 26 years with Customs before joining the Armstrong Watson Group of Chartered Accountants in 1989. He retired in 2007 but not before setting up his own consultancy business, Indirect Tax Cumbria, in 2006. He has experience of the full range of customs & excise work, VAT, and the other indirect taxes. He is a Fellow of the Institute of Indirect Taxation and also a Council Member. Ian is also a keen golfer and an active member of his local club. He can be contacted by e-mail - firstname.lastname@example.org.