Martin Sharratt

Martin Sharratt

Partner and Head of VAT, VAT

Areas of expertise



Martin is a leading specialist in the application of VAT to the financial services sector, particularly partial exemption. He is an authority on the VAT treatment of foreign exchange, futures and derivatives, investment management and on all types of corporate finance transactions.

His clients include several of the City’s best-known institutions, including the London Stock Exchange. Martin is a member of the BBA VAT working group, chairs one of the London chapters of the VAT Practitioners’ group and meets regularly with the financial sector policy team of HMRC.

Notable achievements

  • Renegotiating partial exemption methods for numerous clients, securing improved VAT recoveries.
  • Obtaining multi-million pound VAT refunds for clients by developing a methodology for calculating the level of overseas transactions.
  • Advising on corporate restructuring, changes to VAT groups, mergers and acquisitions.
  • Planning for the VAT-efficient purchase and disposal of land and buildings.

Contact Martin

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