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Legal Articles

In 2023, a shareholder recovered the VAT paid on professional fees despite making an exempt sale of the shares in their company. HMRC rejected the shareholder’s claim, but the Tribunals have accepted the shareholder’s arguments. The case is Hotel La Tour Ltd [2023] UKUT 00178 (TCC). Shareholders should now be considering whether they can structure their share sales in order to recover VAT on professional fees, or whether share sales in the past four years qualified for input tax recovery.

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There has been much discussion in the media and on social media subsequent to calls for bras not to be subject to VAT. In this article, we will set the debate on a factual footing and consider the broader context of the subject.

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Case Studies

We have advised on the proposed acquisition of Amcomri Group Limited by Rockpool Plc.

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Case Studies

Acting for ASM Technologies Limited, a publicly listed company in India, in their acquisition of Semcon Engineering UK Limited.

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