Working on a contingent fee basis, we have extensive experience in achieving success for clients across the following opportunities:

We are focused on the healthcare sector and, to date, we have returned over £40M in benefits back to Care Providers.



Contract Re-Structuring:

Traditionally treated as exempt for VAT purposes, care providers have to absorb the VAT on their running costs. This need no longer be the case and we can work with you to create a VAT recovery model covering your current trading going forward, including the last four years.

Capital Projects:

We have achieved successes for clients looking to increase bed numbers and operations through the construction of new care facilities. We work with the construction team, ideally from an early stage, to ensure these projects work from a VAT perspective.

VAT & Tax Challenges:

Clients facing assessments, appeals or wishing to challenge or agree payment terms with HMRC can make use of our experience in handling these sensitive matters on their behalf. We can assess the merits of your case and advice on the best course of action for you and your business. Equally you may wish to have us represent you during a VAT inspection or if HMRC plan to visit your premises. 


This ground-breaking ruling secured at High Court allows Care Home owners the chance to recover VAT over a ten-year period.

An operator of small bedded Learning Difficulties Units who chose to challenge the fact that Care Home’s providing residential care fell outside of the legislation that had previously prevented them from recovering VAT, Kingscrest, has paved the way for operators to recover VAT incurred between 1993 and 2002.


This opportunity is not to be confused with Capital Allowances, utilities or similar related schemes. It is a one-off opportunity to recover a significant amount of VAT.


You may be a current operator or you may have sold, as an Asset Sale, a Home you operated during between 1993 and 2002 – you would therefore still be the owner of the claim. Equally you may have acquired, by Share Purchase, a company which operated a Home during the period meaning you have also acquired the claim.


Or you may know of a colleague who fits the above criteria, if so, we would be happy to discuss our system of Introducer Fees.

Fit-Out Planning:

For those not wishing to pursue Contract Re-structuring the opportunity remains to improve the VAT efficiency on the fit-out of care facilities including the replacement and renewal of tangible assets within the home. This generates real cash savings and ensures maintenance budgets go further.

© 2020 Kieran-Lynch & Co.

+44 (0) 114 262 2127