Assessments reduced by about 70% following ADR VAT


HMRC undertook two days of 2 hour “invigilations” at lunchtime at a catering outlet.  Most sales are takeaway sales and consequently some are zero rated whilst others are standard rated.  HMRC disputed the level of zero rated sales and VAT assessments were raised in excess of £85,000.

One of our ADR VAT specialists made various representations to HMRC and attended negotiations with our client at ADR.  The assessments were eventually reduced to an agreed amount resulting in a saving to our client of about 70%.

Meet The Team

Peter Smallwood Headshot


Peter has assisted a variety of clients including overseas businesses, large multi-national businesses, family businesses, partnerships and sole proprietors. Peter has represented clients at VAT ADR meetings and at the First-Tier Tax Tribunal. Initial negotiations with HMRC can be crucial and as a VAT specialist Peters presentation to HMRC has helped a number of clients to successfully resolve matters without the need of further action. Peter has been instructed by a number of firms of Solicitor’s to provide expert witness reports in relation to VAT matters.


Peter has over 25 years’ experience as a leading VAT specialist working in the profession including being a VAT Director at Deloittes. Prior to working within the profession he worked as a Senior VAT Officer at what is now HM Revenue & Customs (HMRC). Indeed he remembers the days prior to HMRC when he worked at HM Customs & Excise (HMC&E) and before specialising in VAT his work experience included Excise Duty and Customs Duty matters.


Rachel Davies began her working life in the legal profession. When appropriate Rachel will instruct Counsel on behalf of clients for some of the more complex appeals on which we are instructed. Some appeals were Counsel has been instructed by Rachel have resulted in HMRC conceding the matter only a matter of days before a hearing was due to take place.


She moved on and over 25 years ago began working with the VAT group at Deloitte. Rachel was instrumental in setting up Solve VAT in 2002 and almost the first matter she worked on was what ultimately turned out to be a successful appeal on behalf of a client to the High Court from what was then the VAT and Duties Tribunal.