The market leading VAT and indirect tax practice at Baker McKenzie is able to advise on high-profile M&A and real estate transactions, as well as VAT investigations, disputes and structuring. Leading contentious expert David Jamieson heads up the practice and is especially active in high-value VAT disputes involving the financial services and ecommerce sectors. Mark Delaney also serves as a VAT expert in the team and brings specialist knowledge of the technology, international trade and energy sectors to the group. Adam Peacock is the go-to for VAT advisory and transactional work for large online marketplace operators and retailers. Kathryn Sewell excels in VAT planning and structuring, as well as HMRC audits and litigation. Former VAT lead Mark Agnew retired from the firm in December 2024.

Clifford Chance LLP is geared to support its clients in an array of large-scale transactional mandates and advisory matters involving VAT, real estate and indirect tax aspects. The group operates across a number of sectors, including finance, funds, corporate, insolvency, insurance, energy and securitisation. David Saleh is responsible for leading the group and is highly regarded for his real estate tax and indirect tax expertise, seeing him regularly involved in complex and high-profile transactions involving the two areas. Edward Page is also a standout feature of the team, notably for his indirect tax expertise in real estate transactions. Simon Corzberg works closely with the finance, corporate, and funds tax teams to advise on the VAT aspects of the structures and transaction documents.

Drawing on the firm’s wider strengths in real estate, the tax practice at Ashurst channels this into its VAT and indirect tax work. This sees the team frequently involved in large and complex real estate transactions involving SDLT and VAT considerations. Simon Swann sits at the head of the practice and is the go-to for SDLT and real estate tax in big-ticket real estate mandates. Tim Gummer is a specialist in corporate taxation and focuses his practice mainly on pan-European corporate real estate deals. Paul Miller is a key contact for financial services expertise; Patricia Allen is the resident expert in the taxation of funds and private equity transactions; and Mark Spinney is the go-to for energy and infrastructure M&A.

Praised for its ‘strong expertise in VAT matters’, Bryan Cave Leighton Paisner covers the full array of VAT issues, including VAT involved in real estate transactions, litigation, business acquisitions, international VAT issues and VAT on financial services. Global head of tax Elizabeth Bradley and head of VAT Alan Sinyor both jointly lead the practice. Bradley brings strength in finance, corporate M&A, funds and real estate tax to the group. Sinyor is an expert in an array of VAT matters. Kate Ison is a key member of the group and is a highly regarded, dedicated contentious tax specialist. Andy West excels in the tax treatment of real estate investment and financing structures.

CMS‘ ‘exceptional industry profile’ sees it able to advise on VAT and indirect tax matters coming from a variety of sectors, including TMT, infrastructure, betting, media, hotels and leisure, energy and real estate. Lauren Alder and Aaron Fairhurst are the duo that jointly head the practice. Alder brings significant real estate knowledge to the team, and Fairhurst matches this with equal strengths in the energy, infrastructure, corporate recovery and private equity spaces. Anna Burchner excels in VAT and IPT matters in the fintech space. Jacob Gilkes and Phil Anderson are both excellent real estate practitioners with a particular focus on REIT clients.

Gibson, Dunn & Crutcher‘s tax practice is relied on by multinational corporations, investment funds, sovereign wealth funds and publicly traded and private companies for tax advice on their business transactions and investments. The group is also equipped to advise on transfer pricing, incentive planning arrangements and tax disputes with HMRC. Sandy Bhogal oversees the practice and often provides clients with advice on tax efficient structures. Ben Fryer is a standout feature of the team and regularly advises on the structuring of real estate transactions.

Herbert Smith Freehills Kramer LLP is distinguished by its strengths in real estate tax, seeing it frequently instructed on mandates involving complex SDLT and VAT matters, as well as in the taxation of funds. Its knowledge of the indirect tax aspects of financial services transactions is also a key skill to highlight. William Arrenberg heads the global tax practice and has a particular focus on real estate tax across all of the major real estate asset classes. Howard Murray is a key name in the group for his corporate tax expertise in both contentious and non-contentious matters. Casey Dalton shines in matters involving real estate tax and funds tax.

Pinsent Masons LLP is active across a number of sectors in its VAT and indirect tax work, primarily the infrastructure, real estate, energy and financial services sectors. Its expertise spans core VAT and stamp taxes, as well as indirect taxes such as landfill tax, aggregates levy and plastic packaging tax. Eloise Walker, who heads the team, is noted for her corporate tax expertise. Other standout features of the team include Bryn Reynolds, who specialises in VAT, and Jake Landman, who is a tax controversy expert.

Praised for being ‘pre-eminent in VAT and indirect tax matters’, PwC LLP is relied on by large companies, FTSE 100 groups and major multinationals to handle their VAT and indirect tax disputes. The team has significant experience handling disputes involving the games, hospitality, pharmaceuticals and telecoms sectors. David Anderson oversees the running of the practice and assists clients through VAT and indirect tax settlement negotiations and litigation. Victor Cramer excels in both litigation and ADR.

Described as ‘indomitable in the tax sphere’, RPC is noted for its VAT and indirect tax disputes expertise, with notable strengths in litigation, group association cases, HMRC investigations and judicial review proceedings. Adam Craggs is responsible for the running of the practice and excels in direct and indirect tax litigation, seeing him acting for clients before the Supreme Court and CJEU. Michelle Sloane is an expert in complex VAT, customs and excise duty disputes, as well as HMRC criminal investigations. Robert Waterson departed to Eversheds Sutherland (International) LLP in September 2024.

Leading fraud and business crime firm Bark&co also offers strength in tax litigation, notably VAT and excise duty cases, as well as in criminal fraud involving tax evasion and tax fraud. Founding partner Giles Bark-Jones sits at the head of the practice and is the foreman for all fraud and tax matters, notably VAT frauds and HMRC assessments.

Appreciated by clients for its ‘great VAT knowledge’, Eversheds Sutherland (International) LLP provides VAT, SDLT, stamp duty and other indirect tax advice across a variety of sectors, including retail, financial services, technology, real estate and specialist institutions. Ben Jones heads the practice and is skilled in HMRC audits and disputes. Paul Beausang oversees the work relating to real estate tax and Edward Griffiths boasts a broad practice covering both contentious and non-contentious VAT matters. Robert Waterson was welcomed to the firm in September 2024 from RPC.

The VAT and indirect tax team at Mayer Brown International LLP excels in the tax planning and structuring of investments and transactions, in both a domestic and cross-border context. The group is particularly valued for its knowledge of cross-border VAT for financial services clients, supply chain structuring and IPT matters. The head of the practice is James Hill, who plays a key role in the team’s transactional work. Kitty Swanson is a key support, especially in VAT matters in the energy, real estate, financial services and retail sectors.

The VAT and indirect tax group at Norton Rose Fulbright is frequently instructed to advise on the indirect tax implications of major restructuring and the VAT analysis in respect of settlement and compensation payments. The team is particularly active in the M&A and funds spaces. Global head of tax Dominic Stuttaford and head of London tax Matthew Hodkin jointly head up the team. Stuttaford has expertise in the tax aspects of corporate finance, and Hodkin excels in transport finance transactions.

Multinational companies, HNWIs, professional firms, and professionals go to Peters & Peters Solicitors LLP for assistance with tax investigations and prosecution. Its experience spans an array of tax frauds, including MTIC fraud, EBTs, payroll fraud, parallel banking, and expense rebates. Neil Swift is responsible for heading the team and excels in criminal and civil tax fraud, notably cases involving VAT fraud, money laundering and the evasion of direct taxes. Rachel Cook is also an active member of the practice and shines in tax investigations.

The Simmons & Simmons VAT and indirect tax practice is well versed in matters involving VAT, landfill tax, customs duties, IPT, and the carbon border adjustment mechanism. At the forefront of the practice is Jo Crookshank, who is an expert in HMRC disputes, especially those involving the financial services, technology, media and telecoms sector. Richard Harvey is a key name for tax controversy, and Katie Oliver is known for her VAT advisory work.

Two key areas for the VAT and indirect tax group at Stephenson Harwood are private equity and funds, and real estate tax. On the contentious front, the team advises on investigations, enquiries and pre-litigation private settlements with HMRC. John Meehan heads up the firm’s tax group and has a particular focus on funds, M&A and structuring mandates, as well as matters involving VAT, stamp duty and SDLT.