Carol Hallam - CTA, AIIT, ATT

Vat Manager


VAT advisory

Sector experience

Hospitality & leisure


I am a VAT specialist and regularly advise on all aspects of VAT particularly land and property, building and construction, international, partial exemption and hospitality and leisure.  I collaborate with colleagues across the firm to provide a well-rounded service to our clients.

I work closely with clients responding to queries, advising on transactions, assisting with HMRC enquiries and providing guidance to enable informed decisions to be made taking into account both the VAT and commercial implications.

Two of my proudest moments both involve HMRC.  The first was the partial exemption review and recalculation of historical VAT returns for a new client in the hospitality and leisure industry, before contacting HMRC to request a repayment.  The sizeable VAT repayment was particularly well received after the extremely difficult pandemic period.  In the second project I advised in respect of a complex HMRC VAT enquiry.  The enquiry spanned years and was closed without a finding or assessment against the client.

At work I enjoy the interesting variety of queries.  No two days are the same.

Outside of work, I enjoy spending time with family and friends particularly over a good meal, supporting my children at football and hockey matches and the many years volunteering as a Scout leader.

Do contact me by phone or email if you have any VAT questions, I would be delighted to assist.