LesVatadvice

21/05/2026

... and, yes, I am retiring!
https://www.linkedin.com/posts/les-howard-847999_you-might-have-noticed-that-i-have-changed-share-7462854571145719808-KmoN?utm_source=share&utm_medium=member_desktop&rcm=ACoAAAAlRncBlCd7dWdNMer8KOI2Pndp-WtExKY

18/05/2026

I am acting for just a few clients just now. But still pleased to see great outcomes, with substantial VAT savings; and future VAT risks minimised.
Today, around £80,000 released to a charity for the 26/27 financial year.

08/05/2026

To err is human.
And to err in relation to VAT can be particularly tricky.
So, here is my article on the VAT error correction regime:

I noticed an update to HMRC Notice 700/45, chapter 4 concerning the correction of errors. This article flags the new rules, as well as commenting on unchanged rules.

20/03/2026

My contribution to Village Halls Week - #2

There is some VAT relief granted in relation to organisations with activities which meet the Relevant Charitable Purpose (RCP) test. Note 6 to zero rate Group 5 reads: Use for a relevant charitable purpose means use by a charity in either or both the following ways, namely— (a) otherwise than in t...

20/03/2026

My contribution to Village Halls Week - #1

Note 6 to zero-rate Group 6 indicates that ‘relevant charitable purpose’ (RCP) includes use by a charity as a village hall or similar. This means that, although the charity receives what might otherwise be called business income, this does not prevent zero-rating of the construction of a new bui...

23/11/2025

Will the Chancellor reduce the VAT registration threshold to £30k in ?
Our answer is; 'Don't Panic!'

27/01/2025

Addressing a helpful aside in the recent Upper Tier Tax decision of Yorkshire Agricultural Society:

Leaving aside the ‘primary’ issues raised in the YAS Upper Tier decision, the Tribunal discusses a further question concerning the ‘conforming interpretation’ of Item 1(c). The discussion is really helpful, shedding light on a softer approach to often difficult legislative wordings.