Chair

Colin Smith - M&G plc

Colin has worked at M&G Plc for over a decade, advising on VAT matters related to its property funds, having previously worked for a property regeneration company, Ernst & Young, PKF and H M Customs & Excise. He takes an active role in the industry, lobbying HMRC and HM Treasury for change, and is the current chair of the British Property Federation's VAT Committee.

Philip Simpson QC

Philip is a Queen’s Counsel qualified in both England and Scotland, as well as a CTA. His practise combines advisory work and litigation, and he regularly appears in VAT disputes from the First-tier Tribunal up to the Supreme Court. Recent VAT cases have included both Balhousie and Moulsdale; others have concerned whether certain intra-group business transfers involved the assignment of claims for recovery of overpaid VAT; whether a scrap metal exporter had obtained and retained sufficient evidence to justify zero-rating its exports; whether a payment to exercise a break clause in a lease of commercial property attracted VAT; and whether certain fruit and nut bars are confectionery. He practises out of Old Square Tax Chambers.

Phil Askew, HMRC

Phil is a Grade 7 (Principal) in HMRC’s VAT Policy function.  Since 2018 he has worked in the VAT Reliefs team, where he has overall responsibility for the property exemption and the option to tax, together with a range of other matters.  His previous roles have been in VAT Assurance for SME’s, as a VAT Specialist for Local Authorities, and in Partial Exemption policy.

Chris Nyland, Gowling WLG

Chris is a partner at Gowling WLG with a general real estate tax practice and a specific cross-sector VAT law focus. He works extensively with Gowling WLG's market-leading investment fund, property development and landlord-and-tenant practice groups, and has developed particular expertise in the interaction of taxes in these fields.

Tracey Wright, Osborne Clakre
Tracey is a partner at Osborne Clarke LLP where she leads the Real Estate Tax team.
She provides transactional and tax structuring support to a wide range of investors, funds, developers, landowners and occupiers. She has particular expertise in transactions with residential aspects, including build to rent and student accommodation

David Millar, HMRC

David, is a Senior leader in HMRC’s Operational Excellence Directorate which has ownership of all VAT related operational processes. He is a key stakeholder across all of HMRC’s VAT work areas and regularly advises the Option to Tax and VAT Registration Units as well as the VAT Enquiries, Error Corrections and DIY Housebuilders teams.

Elizabeth Small, Forsters
Elizabeth is Tax Partner at Forsters, with expertise in commercial and residential property transactions.
Her advice relates to the full-range of property-types, including hotels, bars, care homes and student accommodation, as well as offices and prime residential property.
Elizabeth frequently acts on forward-funding transactions for large institutional clients, the structuring of high end mixed-use property developments and advises on VAT and SDLT for landed estates.

Ben Tennant, Deloitte

Ben is a Director at Deloitte and specialises in real estate VAT. He is a solicitor and, prior to joining Deloitte, was in legal practice for several years specialising in real estate tax. He has considerable experience of all areas of real estate, from residential and commercial development, to investment and asset management. He has acted for institutional investors, funds, occupiers, private developers, charities and housing associations. Ben is a member of the CIOT’s Property Tax and Indirect Tax Committees and a representative on HMRC’s Land & Property Liaison Group.

Martin Scammell

Martin Scammell is the author of the leading reference work VAT on Construction, Land and Property, published by Scammell & Nyland, and an occasional consultant in these areas. Martin started out in VAT Policy in Customs & Excise, was a Partner at Ernst & Young, and then head of indirect tax at Eversheds. He is technical secretary to the BPF’s VAT Committee, and a member of the JVCC, of HMRC’s Land and Property Liaison Group, and of the CIOT’s indirect taxes and property taxes committees. In 2017 he served on the OTS’s consultative committee for their review of VAT.