Chris Mortimer Senior Counsel

Senior Counsel
DD +44 (0)20 7849 2149 T +44 (0)20 7831 9222 Email Chris Download vCard

Chris leads the VAT practice. He advises a broad range of clients but has a particular focus on financial services, real estate and luxury assets.

His team advises on all aspects of VAT including the establishment of new investment vehicles; partial exemption methods and other matters pertaining to VAT recovery; structuring of property transactions and property holding arrangements; implementation of outsourcing arrangements; M&A; and the acquisition, use and disposal of yachts, aircraft and artwork.

Chris also has extensive experience of handling disputes with tax authorities; he regularly advises clients in relation to HMRC enquiries and disputes and has advised on cases before the tribunals, High Court and Supreme Court.

He is a member of the Investment Association's VAT Committee and the firm's private equity tax forum. PETF offers a variety of interactive events, including technical training sessions, roundtable discussions on key developments and guest speakers as well as social events.

Expertise

What people are saying

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"Chris has a wide breadth of knowledge and having started out in the Big 4 previously is very comfortable with the numbers side of things/VAT return process and preparation, which is a plus."

The Legal 500 2023

"Primary contact is Chris Mortimer. Personable, accessible, responsive and practical in his advice – it is reassuring to know Chris is on hand whenever you need him."

The Legal 500 2023

Quick reads

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In depth

VAT disputes – handling HMRC enquiries and disputes

Chris Mortimer, Gideon Sanitt, Charishma Bhujohory, Lucy Green 31 Oct 2023
In the second part in a series of notes on handling VAT disputes, we set out common topics of disputes and steps that can be taken to mitigate the risk of a dispute.
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Supreme Court finds loan administration services are subject to VAT

Chris Mortimer, Jack Slater, Lucy Green 12 Oct 2023
The Supreme Court has found that supplies of loan administration services made by Target Group Ltd (Target) did not qualify for VAT-exemption. The decision is potentially relevant...
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Fees paid to a SIPP administrator do not fall within the VAT exemption for supplies of insurance

Chris Mortimer, Lucy Green, Jack Slater 03 Oct 2023
The Upper Tribunal (UT) dismissed an appeal by SIPP administrator Intelligent Money Limited (IML), who claimed the VAT exemption for insurance transactions applied to the fees it...
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