We provide clear, technically robust advice on UK VAT, helping clients determine their position, manage risk and respond to HMRC challenge. Our work combines legal and accounting analysis and spans advisory work, compliance support and disputes across the full range of VAT issues.

VAT applies across all sectors and often depends on how transactions are structured, documented and accounted for in practice. The regime is highly litigious, with treatment frequently shaped by evolving case law. Errors or uncertainty can result in material exposure, particularly where HMRC challenges established positions or historical practices.

Our VAT work

We advise on a wide range of VAT matters, including:

• VAT liability and classification of supplies
• partial exemption, input tax recovery and method design
• financial services and asset management VAT
• cross-border transactions and place of supply
• VAT grouping and structuring
• property transactions and option to tax
• contractual analysis and documentation
• HMRC enquiries, assessments and disputes

Our work typically involves complex or high-value issues, including where there is uncertainty on treatment, alignment with accounting and commercial arrangements, or exposure to HMRC challenge.

We act for corporates, financial institutions, asset managers, private equity and clients across a range of other sectors. In financial services and asset management, we advise on complex exemption, partial exemption and structuring issues arising from evolving case law and HMRC practice.

We are often instructed where positions need to be established or defended, including in the context of HMRC enquiries, audits and disputes. We work with clients to assess the technical position, supporting evidence and level of risk, and to develop a clear and proportionate strategy, including preparation for litigation where required.

How we help

Our VAT advice is deeply technical but delivered in a way that is commercial, accessible and practical. We assist clients with:

• VAT treatment and exposure analysis
• evidential requirements, documentation and audit readiness
• devising partial exemption methods and calculations
• structuring transactions and reviewing commercial arrangements
• managing HMRC enquiries, audits and assessments
• disputes, appeals and litigation
• investigations involving VAT risk, alleged error or fraud

Contact us

If you need advice on VAT, or would like to review your position or accounting treatment, please contact us to discuss.