Matthew Wentworth-May

A law graduate of University of Southampton and taxation masters graduate of University of London, Matthew qualified as a tax barrister at Pump Court Tax Chambers before working for City law firm Olswang for 11 years.

Matthew advises clients on corporate, commercial and real estate transactions, including M&A and private equity transactions, business restructurings, joint ventures and venture capital investments. Matthew also specialises in international tax and VAT.
Contributed to

4

How to review a commercial contract for VAT purposes
Practice Note

This Practice Note sets out a sensible approach to reviewing a commercial contract (such as an intellectual property licence agreement) for VAT purposes. This Practice Note will take you through the process of reviewing the contract in order to determine the VAT treatment of the supply of goods and services made, pursuant to the contract in question. This Practice Note is produced in partnership with Matthew Wentworth-May.

VAT tripartite supplies—third party consideration
Practice Note

This Practice Note considers the application of VAT to tripartite supplies. Specifically, it covers the supplier’s liability to account for the VAT in respect of the supply by reference to the third party consideration and the complications faced by the paying party in recovering input tax in such tripartite arrangements. This Practice Note is produced in partnership with Matthew Wentworth-May.

VAT clause—commercial contract
Precedent

This Precedent clause is a value added tax (VAT) clause to be included in a commercial contract for the supply or goods and/or services. It contains different options to be included in different circumstances and the drafting notes explain when you would use each of them and the negotiation points that would arise. This Precedent is produced in partnership with Matthew Wentworth-May.

Other work

VAT contract review—checklist

This Checklist sets out the points to be considered when reviewing a commercial contract for VAT purposes. This Checklist is produced in partnership with Matthew Wentworth-May.

Practice areas

Qualifications

  • LLM, King's College London

Panel

  • Contributing Author

Education

  • LLB, University of Southampton

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