The sizeable VAT practice at Baker McKenzie is praised as ‘truly exceptional’, and is well-equipped to ‘navigate the complexities of domestic and international tax regulations’ due to the firm’s global footprint. Its substantial offering therefore includes both multi-jurisdictional and domestic VAT projects, high-profile transactions, and highly contentious VAT investigations and disputes. Mark Delaney chairs the tax group with significant experience in the technology, international trade, and energy sectors, financial services expert Mark Agnew leads the VAT team, and the contentious VAT work is headed up David Jamieson, who focuses on high-value disputes for clients in the financial services and e-commerce sectors. Other notable names include of counsel Adam Peacock, who is skilled in handling the VAT aspects of international services, real estate, finance, M&A, and restructurings, and senior VAT advisor Kathryn Sewell, who is active in tax authority audits and HMRC disputes.

Clifford Chance LLP‘s VAT and indirect tax team displays a ‘good depth of knowledge’ when handling domestic and cross-border matters in the insurance, financial services, energy, and healthcare sectors. Its broad offering encompasses the tax aspects of restructurings, M&A transactions, and a variety of contentious and non-contentious mandates. Real estate indirect tax expert David Saleh leads the practice, supported by director Simon Corzberg with expertise in the real estate, finance, insurance, energy, and the non-profit sectors and director Edward Page, who advises on the tax elements of M&A, joint ventures, and cross-border investments.

Ashurst provides its clients with ‘pragmatic advice’ on the tax elements of real estate-related matters, contentious mandates, and M&A, as well as private equity work. Practice head Simon Swann has demonstrable strength in real estate and SDLT matters, and he sits in the Stamp Taxes Practitioners’ Group and the British Property Federation’s VAT Committee. Nicholas Gardner handles matters in the transport, energy, and infrastructure industries, Paul Miller focuses on the financial services sector, and Tim Gummer is a chartered tax advisor. In team news, Patricia Allen rejoined the team in April 2022 from her tax consultancy, with expertise in the taxation of funds and private equity transactions, and counsel Mark Spinney joined from Allen & Overy LLP in August 2022 with a strong infrastructure M&A and finance offering.

‘The level of expertise is exceptional’ at Bryan Cave Leighton Paisner, with the team handling both contentious and non-contentious VAT and indirect tax mandates on a domestic and international basis, including SDLT matters. its client base includes investment banks, large multinationals, pension funds, real estate investment funds, property owners, and investors. Elizabeth Bradley chairs the firm’s global tax practice and is active in handling tax-related transactions. She is supported by chartered accountant Alan Sinyor who has advised on a number of VAT cases before tribunals. Andy West was promoted to the partnership in January 2023 and focuses on real estate-related tax mandates. Richard Harbot joined DLA Piper in March 2022.

The team at CMS benefits from the firm’s global network of tax advisors and is therefore well-placed to support clients with complex, multi-jurisdictional tax mandates. Its offering includes advice on VAT mandates, stamp duties, gambling duties, and other indirect taxes, as well as the tax elements of M&A transactions and tax litigation. With expertise in the TV, music, and gambling sectors, Stephen Hignett jointly leads the team alongside Aaron Fairhurst and international tax law specialist Anna Burchner, who is qualified in England, Wales, and Hungary. Phil Nicklin left in April 2022 to EY Law.

DLA Piper‘s ‘very strong team‘ is highly experienced in advising clients on indirect tax matters regarding the UK and cross border supply of goods and services, including financial services, real estate, and IP, in addition to representing clients in complex contentious indirect tax mandates. The group also offers support with transactions, supply chain issues, and stamp duties. The ‘exceptional‘ Richard Woolich leads the UK and international VAT group with expertise in contentious and non-contentious work, and in August 2022, the team was bolstered with the addition of tax dispute specialist Stuart Walsh and legal director Clara Boyd from Pinsent Masons LLP,

Eversheds Sutherland (International) LLP is praised as a ‘very safe pair of hands‘ in indirect tax matters, and advises clients in the hospitality, pharmaceutical, technology, retail, financial services, real estate, and automotive sectors on domestic and cross-border mandates. Its offering is wide ranging and encompasses VAT, Stamp Duty, SDLT, APD, Landfill Tax, and IPT matters, in addition to advising clients on the impacts of Brexit. Giles Salmond heads up the indirect tax and VAT team with a strong reputation in tax disputes, and other key team members include corporate practice head Ben Jones and Paul Beausang, who chairs the real estate group. Henry Bolton joined CMS in 2022.

Gibson, Dunn & Crutcher‘s client roster includes multinational corporations, public and private companies, investment funds, and sovereign wealth funds, as well as partnerships and joint ventures. The team provides assistance with day-to-day tax concerns, in addition to M&A-related matters, restructurings, and tax disputes. It also handles VAT work, stamp duties, and IPT mandates. Sandy Bhogal co-heads the firm’s global tax practice with significant expertise in VAT and indirect tax in the real estate and financial services sectors, and Ben Fryer is another notable name with strengths in domestic and cross-border mandates.

Herbert Smith Freehills LLP has a strong focus on the real estate, investment funds, and financial sectors, and it advises clients on the tax elements of UK and cross-border M&A and energy transactions, private equity mandates, and restructurings, as well as providing representation in tax disputes. William Arrenberg sits at the helm of the firm’s global tax practice and is especially skilled in VAT and SDLT matters regarding real estate transactions. Other key members of the team include corporate tax specialist Howard Murray, Casey Dalton, who has expertise in VAT work in the charity and not-for-profit sector, and Isaac Zailer, who has experience in both UK and international tax mandates regarding asset management.

Pinsent Masons LLP boasts a multi-disciplinary team incorporating solicitors, chartered tax accountants, and ex-HMRC staff, which advises large corporates and smaller businesses on a range of non-contentious tax-related mandates, including landfill tax, aggregates levy, and VAT. It also has demonstrable experience in contentious tax mandates. Steven Porter leads the tax disputes and investigations practice, and he is supported by Sam Wardleworth, both of whom are praised as ‘very experienced lawyers’. Jake Landman also has expertise in tax disputes. Stuart Walsh and Clara Boyd departed in 2022 to join DLA Piper.

PwC LLP‘s multi-disciplinary team consists of dedicated tax lawyers, specialist litigators, and tax advisors and consultants, and is well-placed to utilise the firm’s global network of advisors to provide clients with a seamless offering. Its broad practice encompasses representation in indirect tax disputes, and providing strategic advice to clients on their filing positions, tax risks, and wider indirect tax consulting projects. It also handles VAT mandates, and landfill tax, aggregates levy, and climate change levy issues. David Anderson is head of the indirect tax disputes team and he has substantial experience in obtaining VAT refunds and reimbursements for clients.

RPC has an ‘extremely hard working and disciplined team’ that supports clients across the full range tax disputes, encompassing the whole spectrum of VAT and indirect tax work, including mandates with multi-jurisdictional elements. The group has also witnessed in increase in judicial review cases against HMRC, as well as investigations. Adam Craggs chairs the team with significant experience in tax disputes involving VAT fraud. Robert Waterson is another tax dispute expert, having represented clients before all levels of the UK courts and Tax Tribunals, as well as the CJEU. In team news, senior associate Liam McKay joined the team in June 2022 from HMRC.

Fraud and business crime firm Bark&co is ‘experienced in every aspect of tax and VAT investigations’ and has expertise in handling appeals in the VAT Tribunals, tax fraud cases, and HMRC interventions and seizures. Founder and practice head Giles Bark-Jones is praised by one client as ‘undoubtedly one of the leading practitioners in the country’, and he has significant experience in international fraud and corruption cases, as well as fraud cases and HMRC assessment challenges.

Macfarlanes LLP boasts an ‘excellent specialist VAT practice’ that has expertise handling the tax elements of real estate and M&A transactions, investment funds structures, and disputes and HMRC investigations. Solicitor, chartered accountant, and chartered tax advisor Chris Mortimer leads the team and is an ‘expert on all financial services VAT matters’, and he has helped the firm to grow its investment management and financial services-related work. VAT specialist Charishma Bhujohory is also a notable name.

Mayer Brown International LLP provides clients with support on their cross border VAT and indirect tax mandates, supply chain structuring matters, and IPT-related issues, especially for clients in the financial services. James Hill chairs the team and is active in assisting clients with the tax elements of their transactions. Chartered tax advisor Simon Rose is also a key name to note in the real estate space. Emma Noehrbass joined Greenberg Traurig, LLP in 2022.

The tax team at Norton Rose Fulbright provides a range of clients with advice on various indirect and VAT matters, including the tax implications of major restructurings and M&A. The group is also active in contentious mandates. Dominic Stuttaford heads up the firm’s global tax department with a strong focus on the tax aspects of corporate finance in the insurance and technology sectors, while Chris Bates leads the firm’s European VAT group, which enables the practice to provide cross-border support to its clients. Matthew Hodkin is also notable for his advice on VAT regarding the energy generation and supply industry.

Real estate-related tax mandates remain a core part of Stephenson Harwood‘s offering, which has also been increasingly active in advising on tax structuring matters in the private equity and funds space. Contentious tax mandates are also a key area for the department, as well as providing support on VAT, stamp duty, and SDLT matters. John Meehan leads the group with a strong focus on the tax elements of listed and private funds, M&A transactions, and structuring mandates.

Wedlake Bell LLP‘s client roster includes international corporates and major UK universities, and the tax team assists them with contentious and advisory tax matters, especially in the real estate sector. Michael Ridsdale chairs the practice and advises clients on the VAT and indirect tax aspects on a range of transactions, as well as representing taxpayers in disputes against HMRC.