"Kevin Hall is a highly professional individual who proved to be extremely effective throughout the West Midlands EU Transition project. He brought extensive knowledge and insight to the VAT related problems businesses were facing, in light of EU Transition, and helped streamline the business support process."
Kevin can advise business or assist their advisers in a wide number of issues. He has assisted with the following:
- Transfer of a going concern (TOGC): the reorganisation of a developer business including a £79m property into a new VAT group was able to utilise TOGC reliefs, saving VAT of £15.8m, relying on a prior case lost by HMRC.
- Input tax recovery: A business had incurred £625k of VAT on fuel costs for its employees but had not recovered this. Kevin assisted to apply for recovery and negotiated with HMRC when they raised a prolonged resistance, until the case was overturned within HMRC and the VAT refunded.
- Disclosures: A business had omitted to record a £600k VAT liability and risked penalties of between £180k and £600k. Kevin had the penalty reduced and also negotiated to have payment suspended so that nothing was paid.
- Registration and deregistration: assisted a large exempt property rental business to register for VAT due to reverse charge purchases of advertising services from Ireland
- VAT liabilities on goods and services supplied: The applicable rate of VAT for supplies involving different elements is complex. Kevin has won disputes with HMRC and has supported cases to Tribunal.
- Capital Goods Scheme adjustments: Kevin assists clients using property to manage the risks arising from the Capital Goods Scheme.
- Option to Tax: Millions of pounds of VAT liability have been correctly avoided with Kevin's help, where an option to tax enabling the recovery of VAT on costs is otherwise invalid or ineffective.
- Partial exemption reviews: a business began making exempt rentals of a new apartment block despite having recovered VAT due to their original intention to sell new flats, but a solution was found to preserve almost all the £164k of input tax recovery
- DIY Housebuilders Scheme: Kevin has assisted individuals constructing their own homes to recover VAT from HMRC, most recently £17m.
- Land and property transactions: a £219m construction project was about to lose its zero-rating status and generating a VAT liability of £44m, but after nine months Kevin was able to reverse the position with HMRC.
- Financial services: a business provided £8m of guarantees for a bank loan to an overseas group company and Kevin guided the client through this complex field.
- VAT advice on corporate transactions: the supply of management services is often considered to be a solution to ensure funds arrive in the correct group company, and Kevin assists to plan these supplies in detail to ensure mixed supply doctrine does not result in some tax being irrecoverable.
"I instructed Kevin to provide VAT advice regarding a high value and complex scenario, under a very tight deadline. Not only did he deliver the advice addressing the complex issues within the deadline, but he was also sensitive to the various other demands required by the situation and met these too. Highly recommended."
After graduating from Oxford University, Kevin qualified as a Chartered Accountant. He has specialised in VAT since 1998.
He was a member of the prestigious Gabelle specialist tax consultancy which won the tax industry's top award in 2014 (Taxation Award). He was also part of the Markel Tax team which won the same award again in 2020.
Kevin is a qualified chartered accountant and member of the ICAEW.
He is also a member of the VAT Practitioners Group.
Kevin is genuinely interested in VAT and all the different businesses it brings him into contact with.
He also enjoys all things relating to the the ancient world.