About Us

Stephen Fennell, Director of SEF, spent 28 years with HM Customs & Excise, where he developed specialist expertise in VAT while working with some of the largest businesses in the UK. As the designated officer for a portfolio of multinational organisations, he was responsible for overseeing the correct accounting of billions of pounds in tax, while ensuring those businesses received a consistently high standard of professional service.

Alongside his technical responsibilities, Stephen played a key role in training and development, delivering both classroom-based and practical training sessions across the UK. He later specialised in the retail sector as part of HMRC’s Centre of Operational Expertise, where he held direct responsibility for major supermarket groups including ASDA and Wm Morrison.

Following his time in the public sector, Stephen was appointed Group Indirect Tax Manager at Wm Morrison Supermarkets plc. In this role, he managed all aspects of indirect taxation and successfully oversaw the integration of the Safeway VAT group into the wider Morrisons business. He also led several high-level projects, including the restructuring of departments, systems, and processes.

After three successful years at Morrisons, Stephen established SEF, initially as a sole consultancy before expanding into SEF VAT & Indirect Tax Consultants Ltd. Today, he leads a highly experienced team of consultants located across the UK. Collectively, the team brings over 100 years of experience within HMRC and the private sector, offering a unique combination of technical expertise and practical insight.

This depth of experience gives SEF a strong understanding of VAT legislation across all trade sectors, combined with detailed knowledge of HMRC processes and working practices—enabling us to deliver informed, effective solutions for our clients.