LesVatadvice

30/06/2026

I have seen several adverts for home care businesses in my area. (Mum, being 90, benefits from the services of one.) I assume that they assume (1) that, once their turnover exceeds £90,000 in a year, that their supplies will be exempt from VAT.
The error will be familiar to many.
Whilst the services probably constitute welfare services under Exempt Group 7 (see Notice 701/2, para 2.1.1), the problem arises because the supplies must be made by made by either a charity or a state-regulated private welfare institution. (None of those advertising are public bodies.)
Since there will be little input tax to claim on the delivery of such services, the net tax exposure will be substantial.

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.