Daphne Hemingway

With over 30 years of experience in VAT, Daphne is a leading expert in VAT for the property and construction sector. Having worked in a dedicated land & property group in the Big Four accountancy firms for over ten years, Daphne continues to advise the housing sector, residential and commercial builders, landlords, land developers, barn conversions, and the construction of relevant residential and relevant charitable buildings.

Daphne is particularly renowned for her expertise in VAT litigation and handling disputes with HMRC. She was able to successfully defend a construction company against a significant VAT assessment raised by HMRC under the Kittel principle. HMRC argued that the construction company ‘should have known’ that its transactions were connected with the fraudulent evasion of VAT by a subcontractor. Thus, HMRC denied the VAT recovery by her client despite the business having no involvement whatsoever with the fraud.

In addition to her property advisory and litigation work, Daphne’s ability to demystify complex VAT legislation and provide clear, actionable advice makes her a trusted partner across a wide range of business sectors.