United Kingdom > London > Corporate and commercial > VAT and indirect tax
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Index of tables
VAT and indirect tax
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Leading individuals
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- Mark Baldwin Macfarlanes LLP
- Paul Farmer Dorsey & Whitney
- Peter Mendham Allen & Overy LLP
- Greg Sinfield Hogan Lovells International LLP
- Alan Sinyor Berwin Leighton Paisner LLP
- Neil Warriner Herbert Smith LLP
- Etienne Wong Clifford Chance
Clifford Chance’s three-partner practice is praised by clients and peers alike, and was involved in a number of high-profile matters, including advising International Power on its combination with the energy international division of GDF SUEZ, and British Energy on the EDF takeover. Areas of expertise include Islamic finance, and securitisation; Barclays, Canary Wharf, Morgan Stanley, and RBS are notable clients. The ‘excellent’ Etienne Wong and David Saleh are recommended individuals.
Herbert Smith LLP’s broad-based practice achieves ‘outstanding’ results and delivers a ‘top-quality’ service. It acts on a good mix of contentious and non-contentious matters, with energy a key area of growth. It advised Northern Foods on a full range of innovative indirect tax issues in the context of its aborted merger with Greencore Group. Other clients include BAA, on VAT recovery matters, and Norges Bank, BSkyB, and PacifiCorp. Isaac Zailer is ‘very tenacious ’, and Neil Warriner achieves ‘great results with a very friendly style’.
Hogan Lovells International LLP’s group offers ‘very good, practical advice with excellent response times’, and has a notable specialism in contentious indirect tax matters, especially relating to financial services and property. The team acted for The ECU Group in an appeal on the VAT liability of multi-currency loans, and for Loyalty Management UK on an appeal to the ECJ relating to a business recovery scheme and potential for VAT recovery. Greg Sinfield is the key figure in the practice, and is well regarded by peers.
Allen & Overy LLP’s team acts for a host of blue-chip clients, including Goldman Sachs International, BNP Paribas Fortis, Thames River Capital Group and Misys. Funds tax is a major area of work for the group, including real estate funds, hedge funds, and sovereign funds, and it saw a notable increase in the energy, commodities and asset management arenas in 2010. Christopher Harrison is a notable partner; and Peter Mendham is recommended for VAT issues affecting the financial sector, and has provided VAT advice on a number of large outsourcing deals.
Alan Sinyor’s team at Berwin Leighton Paisner LLP provides ‘pertinent, well-thought-out’ advice to clients including Aviva, Standard Life, and Tesco. It advised Expedia on a range of global and UK VAT issues. Areas of specialism include real estate and SDLT planning and minimisation, and contentious VAT work has proved a growth area. Linda Adelson is recommended.
Freshfields Bruckhaus Deringer LLP’s team demonstrates ‘excellent business acumen and commercial focus’, and has advised clients such as Ford, BMW, and Thomson Reuters on substantial VAT restitutionary claims against HMRC. The group recently assisted Canadian Imperial Bank of Commerce in relation to its leasing arrangements, and advised a US airline on UK VAT issues arising from its Heathrow operations. Robert Kent is the key name.
Linklaters LLP’s team leverages from the wider firm’s excellent corporate tax offering, advising many high-profile clients. Areas of strength include transactional corporate and real estate matters; recent highlights include acting for Capital Shopping Centres on the purchase of The Trafford Centre. Martin Lynchehan is recommended.
Macfarlanes LLP provides ‘good client service’ and ‘understands the market’. It acts for a broad range of high-profile names including Virgin, Alchemy Partners, Silverfleet, and Royal Bank Equity Capital, and has strength in areas such as contentious VAT, private equity, real estate, and structuring investments to offset VAT exposure. Mark Baldwin is recommended.
Olswang’s service is ‘second to none’, and its advice tailored to its clients’ ‘business needs and goals’. SDLT matters and gambling work are specialisms. Real estate matters included acting for Delancey on the VAT aspects of its purchase of a stake in property. The group also advised Chorion on the indirect tax aspects of exploiting publishing rights, while other key clients include The Walt Disney Company and BBC Worldwide. Mark Joscelyne heads the team, and Graham Chase has ‘first-class technical knowledge’.
Slaughter and May’s strong corporate tax credentials extend to significant capabilities in VAT and indirect tax matters, and it provides a ‘top-quality service’. Key clients for the group include BHP Billiton, Santander, United Utilities, Cadbury, GE, Standard Life and Vodafone, and it recently acted for Talisman Energy in a successful appeal to the First-tier Tax Tribunal relating to allowances against petroleum revenue tax. Graham Earles is the name to note.
Baker & McKenzie LLP’s team is appreciated for its ‘good response times’ and ‘considerate and appropriate advice’. Technology and multi-jurisdictional matters are key to the practice; it recently acted for Stryker Corporation on the global VAT and customs implications of its acquisition of the neurovascular division of Boston Scientific Corporation. Mark Delaney heads the team, which has ‘grown and matured’ into a real market force.
Eversheds LLP has specialisms in real estate investment funds and SDLT litigation. The team acted for Royal London Asset Management on the indirect tax aspects of the launch of the first Property Authorised Investment Fund, and for City University on the VAT elements of the European Research Investment Consortium. Practice head Clive Jones and indirect tax expert Damian Shirley are key individuals.
Simmons & Simmons’ team has ‘strong business acumen’, and acts for a range of clients including Aon, Barclays, and JP Morgan. It acted for British Land on the VAT and indirect tax implications of its construction of new buildings at Broadgate. The practice also includes a very broad range of outsourcing, VAT consultancy, and contentious advice. Paul Hale, an investment funds expert, and Martin Shah are recommended.
Stephenson Harwood has a key specialism and leading position in the tonnage tax arena, where it has acted on leasing arrangements for numerous clients. Other areas of strength include SDLT, where it acted for Gentoo Group on the acquisition of property by homeowners under an entirely new home ownership structure. Well-respected practice head Hugo Jenney is an expert in asset tax.
Peter Mason at CMS Cameron McKenna LLP is recommended.
Richard Woolich heads the international VAT practice at DLA Piper UK LLP.
Real estate expert David Gubbay at Dechert LLP is recommended.
Michael Anderson and the ‘technically proficient’ Paul Farmer are recommended at Dorsey & Whitney.
The ‘standout, personable, and commercially astute’ Sandy Bhogal is recommended at Mayer Brown International LLP.
The ‘dynamic and expanding’ team at McGrigors LLP includes the ‘energetic and enthusiastic’ James Bullock.
SDLT and VAT expert Michael Cant is recommended at Nabarro LLP.
Heather Corben is noted for her strong private funds VAT and SDLT practice at SJ Berwin LLP.
Search News and Articles
Press releases
Legal Developments in the UK
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Immigration update October 2011
In this issue: -
Premium sponsorship for tier 2 and tier 2 and 4 sponsors
As reported in our November 2011 Update the UKBA is planning to introduce a 'premium sponsor' category and we expect that this will be in April 2012. -
Arts Council England introduces new procedure for tier 1 (exceptional talent) applicants
From 3 January 2012, individuals applying under tier 1 (exceptional talent) of the points based system will need to follow new guidelines if they wish to have their application endorsed by Arts Council England (ACE). -
The UKBA contacts tier 2 sponsors regarding COS allowances
The UKBA has been contacting authorised officers at tier 2 sponsors in relation to the new certificate of sponsorship allowance which will become effective from 6 April 2012. Any COS issued from that date will come from the new allocation. -
The UKBA updates tier 4 sponsors on educational oversight
The UKBA has reminded all current tier 4 sponsors that if they are not already subject to inspection or review by the relevant educational oversight bodies, they must apply before the deadline stated in the current sponsor guidance. -
London 2012 visa applications open for spectators
From 1 January 2012 the UKBA will begin to process visas for non-UK spectators wishing to travel to the UK to watch the Olympic and Paralympic Games. -
10% Tax Rate for Intellectual Property Confirmed
On 6 December 2011, the UK Government published further details of a lower Corporation Tax rate for IP earnings which will come into force in April 2013. -
TUPE AND COLLECTIVE AGREEMENTS
Terms and conditions of employment are often found, especially in the public sector, not in the individual contracts of employment themselves, but in collective agreements between the employer and trade unions, collective agreements which are expressly incorporated into the individual contracts. If the employer and the unions agree changes in the collective agreement then the individual contracts will automatically be varied accordingly.- 11KBW -
Freedom of Information Update
Timothy Pitt-Payne QC- 11KBW -
Localism Bill: Commercial Purpose, Governance and Conduct
Daniel Stilitz QC- 11KBW
Press Releases in the UK
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Could Britain have tried Saif Gaddafi?
Geoffrey Bindman comments on the limits of universal jurisdiction -
Procurement update: Court of Appeal rules on service concessions and implied contract claims
In JBW Ltd v Ministry of Justice [2012] EWCA Civ 8 (16 January 2011), the Court of Appeal has analysed and applied recent Court of Justice case-law on the definition of “services concession” contract and made an important ruling on the availability in procurement litigation of claims based on an implied contract created by an invitation to tender.- 11KBW -
Bindmans partner Tamsin Allen achieves High Court victory for phone hacking victims
Tamsin Allen , who heads the firm’s media practice, has secured settlements against News Group Newspapers Ltd for the former Deputy Prime Minister John Prescott, Chris Bryant MP, Denis MacShane MP, journalists Joan Smith and Tom Rowland and Christopher Shipman. -
Greenwich Community Law Centre: High Court upholds withdrawal of funding from law centre
In R (Greenwich Community Law Centre) v Greenwich LBC [2011] EWHC 3463 (Admin), the Administrative Court (Cranston J) has dismissed a challenge by a leading law centre to the decision by Greenwich Council to withdraw its funding of around £200,000 per year.- 11KBW -
Pannu and ors v Geo W King Ltd and ors UKEAT/0021-23/11/DA
The EAT has delivered judgment in this the first case to consider the “supply of goods” exception to the service provision change rules in the Transfer of Undertakings (Protection of Employment) Regulations 2006 (“TUPE”). The case concerned the supply of axle assemblies for vans built by a company within the General Motors group. James Goudie QC and Holly Stout appeared for two out of the three respondents. Instructing Solicitor was Jon Taylor of EMW Picton Howell LLP.- 11KBW -
Clear Edge UK Ltd v Elliot and others [2011] EWHC 3376 (QB)
Akhlaq Choudhury was junior counsel for the Claimants in this application for springboard injunctive relief in a team move context. The case was unusual in that the “team” comprised only three people and all of them had given due contractual notice of their termination (which notice had already expired in respect of two of the Defendants by the time of the application).- 11KBW -
Kettling judgement disappoints protesters
Protesters expressed disappointment with a Court of Appeal decision today to overturn a Divisional Court judgement on kettling and use of violent force against climate protesters on April 1 2009. The Divisional Court headed by its President, Sir Anthony May, and Mr Justice Sweeney, had concluded the police operations were “not lawful.” -
11KBW welcomes David Stead as its Chief Executive
11KBW is delighted to announce that David Stead will be joining Chambers as Chief Executive with effect from 18th January 2012. David is currently the Director of Marketing and Business Development at Gill Jennings & Every LLP, having held similar positions at Field Fisher Waterhouse, Eversheds and KPMG.- 11KBW -
Marcus Pilgerstorfer joins 11KBW
We are delighted to announce that Marcus Pilgerstorfer has joined 11KBW, Chambers and Partners Employment Set of the Year 2011.- 11KBW -
Protest continues at Parliament Square
Long standing protest continues at Parliament Square and efforts yesterday evening by the Metropolitan Police (supported by Westminster) to clear the area have not ended protest at this iconic location.