David Kenyon-Vaughan expresses concern about a VAT concession . However he muddles avoidance and evasion. HMRC allows those whose turnover amounts to a sum small enough to come within the scheme to reclaim a flat-rate percentage of VAT without having to count their individual spending for VAT purposes. The new VAT rate makes that scheme more attractive. Solicitors taking advantage of this are doing nothing wrong, they are simply paying the tax due.

Susan Singleton, solicitor principal, Singletons