Chris Mortimer

Chris is head of Macfarlanes 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 is a chartered accountant and chartered tax advisor.
Contributed to


Buyouts—deductibility of deal costs and VAT recovery for the acquisition group
Practice Note

This Practice Note examines when acquisition group costs in a private equity backed buyout can be relieved against UK corporation tax. Deal costs are likely to be relieved under the loan relationship rules (where they relate to acquisition group debt) or as expenses of management (where they do not). It also examines the extent to which VAT incurred by the acquisition group may be recoverable.

Practice areas


  • Contributing Author


  • The London School of Economics and Political Science (LSE), LLM, Law 2005 ' 2006
  • University of Reading, LLB, Law 2002 - 2005

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