James Gopsill

Partner, Gateley Legal

In the main my practice involves providing tax advice on real estate transactions (usually large scale residential or commercial projects), mergers and acquisitions including pre and post sale tax structuring, and structuring share incentive arrangements and schemes. I was a consulting editor for the Encyclopaedia of Forms and Precedents for over a decade on SDLT, VAT on Property and stamp taxes . Typical clients are landowners, housebuilders, property funds, developers, land promoters, entrepreneurs, corporate groups and banks.

Contributed to

1

Receivers and VAT

Practice Notes

This Practice Note, produced in partnership with James Gopsill, partner at Gately Legal, is about the obligations of receivers to account to HMRC for VAT in respect of property over which they are appointed. This Practice Note looks at whether the property over which a receiver is appointed is subject to VAT, whether, and how, a receiver should account to HMRC for amounts received in respect of VAT, and when a receiver can reclaim or gain a credit for input tax paid on expenses.

Restructuring & Insolvency